Woman in Taxes: The association that promotes the proffessional development of women in this area
Our partner, Carolina Collantes, decided to be part of Woman in Taxes, the association created by a group of young tax lawyers that seeks to promote the professional development of women linked to the practice. Carolina will be one of the mentors who will lead in the training field. To learn more about it, read the article at Diario Financiero
OECD-G20 Agreement: Facing the challenges of the digitization of the economy
Following, the column that our associate, Gert Greve, wrote for Diario Financiero about the pillars on which the most important international tax system modification -since its creation in 1923- is based. To read it, here
Your Best Footprint: Learn about this campaign
Torres del Paine National Park was declared in 2013 as the Eighth Wonder of the World and a Biosphere Reserve by UNESCO. In Chile it is one of the great tourist attractions and within the Torres del Paine Park and its trekking circuit system, the Base Torres trail is one of the...
Tax Amendments Project
On September 20, 2021, the Executive submitted into the Chamber of Deputies a bill that increases the amount and coverage of certain pensions (the "Project"). To finance the increase in pensions, the Project proposes the modification of tax regulations that, unless expressly...
Recent Administrative Doctrine: IRS official letters from August 23rd to 27th
Fischer y Cía.'s Tax team prepared a summary with the official letters issued by the Internal Revenue Service, between August 23rd and 27th. Among the most relevant, we highlight: Official Letter N ° 2164 - Application Agreement to pay an insurance policy contracted with an...
Substitute Veto: Prohibition of discounts to means of payment
Review the background of the replacement veto of the President of Chile, to the norm of the “pro-consumer” bill that would prohibit discounts associated with the use of certain means of payment, and the Executive’s proposal on the matter.
One-day company Law: Publication in the Official Gazette of Law 21,366
Yesterday, August 25th, 2021, Law No. 21,366 was published in the Official Gazette, which modifies Law No. 20,659 that simplifies the regime of constitution, modification and dissolution of commercial companies, better known as the “One-day company Law". With this legal...
Chambers & Partners LA 2022 confirms Band 1 for Fischer y Cía.
Fischer y Cía. appreciates the confirmation of the recognition of the international guide Chambers & Partners, which today published the results of its study for Latin America 2022. In the Tax category, our Firm was positioned in Band 1. “The recognition of Chamber &...
Gert Greve: Balancing tax rights in the international community
Following, you will find the document prepared by our senior associate, Gert Greve, for the Journal of Tax Studies of the Faculty of Economics and Business of the Universidad de Chile. He explains three reasons why he declares that the arm's length principle does not reflect...
Tax and Politics
Comparing Presidential Tax Proposals On July 18th, the winners of the presidential primary elections of Chile Vamos and Apruebo Dignidad were elected, Sebastián Sichel and Gabriel Boric, obtaining the first majorities respectively. On other hand, on August 21st the candidate...
New OECD report confirms the necessity of international tax reforms
Since 2014, the OECD, the G-20 and various countries that are members of the Inclusive Framework (today there are over 130) have carried out actions aimed to avoid the “erosion of the tax base and the transfer of profits” (BEPS), a term used to refer to the tax structuring of...