Recent direct and indirect tax-related developments
The tax authority (SII) ruled that assets acquired by a taxpayer for permanent use in operating its business, but that the taxpayer was required to sell under the antitrust rules, still qualified as “fixed assets” for corporate income tax purposes.
Read a March 2024 report (Spanish and English) prepared by the KPMG member firm in Chile
Other direct and indirect tax-related topics discussed in this report include: