New Resolution N°95
August 25, 2021 · 1 min read
Law N° 21,210 modified the origin requirements for the Additional Tax rate of 4% applicable to the payment of interest accrued on credits granted from abroad, included in the Income Tax Law the concept of foreign or international financial institution and gave the Internal Revenue Service the power to establish a new procedure for registration in the Voluntary Registry of Foreign or International Financial Institutions.
Revisa el informe completo elaborado por el equipo Tributario de Barros & Errázuriz here.
