
Tax Law Reform.
Chilean Laws 20.780 and 20.899 established a whole new tax treatment for the following matters, which we could help you deal with:
- Tax Regime Effects 14 A) Attributed Income System and for Tax Regime 14 B) Partially Integrated System.
- Advice on the possibility of modifying Corporate Entity Type (Corporation to Limited Liability Company) and Tax effects.
- Tax Treatment of dividends, withdrawals.
- Tax treatment of Equity or Capital reduction.
- Advice on new rules regarding tax treatment of losses.
- Controlled Foreign Corporation Rules (CFC).
- Advice in new tax registers (RAP, FUF, REX, RAI, SAC) for Tax Regime 14 A) Attributed Income System and for Tax Regime 14 B) Partially Integrated System.
- Proper Registry and Compliance with the information required by the IRS. Specifically, duty to inform until October 2017 the amounts of the FUT Ledger and Own Equity Registers.
- Capital Gain Tax treatment after the Tax Law Reform