{"id":772,"date":"2018-08-27T12:00:00","date_gmt":"2018-08-27T15:00:00","guid":{"rendered":"https:\/\/bye.nexsa.cl\/proyecto-de-modernizacion-de-legislacion-tributaria-2018\/"},"modified":"2026-10-06T22:17:19","modified_gmt":"2026-10-07T01:17:19","slug":"tax-reform-bill","status":"publish","type":"post","link":"https:\/\/www.bye.cl\/en\/proyecto-de-modernizacion-de-legislacion-tributaria-2018\/","title":{"rendered":"Tax Reform Bill"},"content":{"rendered":"<p>A continuaci\u00f3n resumimos los temas que, en nuestra opini\u00f3n, tendr\u00edan mayor relevancia en el proyecto de modernizaci\u00f3n de legislaci\u00f3n tributaria:<\/p>\n<p>I. C\u00f3digo Tributario<br>\nII. Ley sobre Impuesto a la Renta<br>\nII. IVA<br>\nAmendments to the current GAAR, intending to bring greater certainty to taxpayers.<br>\nV. Introducci\u00f3n de un Impuesto Digital<br>\nVI. Modificaci\u00f3n al Art\u00edculo 13 de la Ley N\u00b020.544 sobre Tratamiento Tributario de los Instrumentos derivados<br>\nVII. Registro de Capitales en el Exterior (art.36\u00b0 transitorio)<\/p>\n<strong>*Para mayor informaci\u00f3n lo invitamos a revisar un informe<\/strong>&nbsp;<a href=\"https:\/\/gallery.mailchimp.com\/96fdd53e12a9e8bf5a952f18f\/files\/062d84ec-6166-4b72-bd21-4df54e5c0785\/PROYECTO_DE_MODERNIZACI%C3%93N_DE_LEGISLACI%C3%93N_TRIBUTARIA_A%C3%91O_2018.02.pdf\">HERE<\/a>\n**<strong>New term and efficiency regarding the VAT recovery procedure regarding fixed assets.<\/strong> <a href=\"https:\/\/www.bye.cl\/en\/tax-reform-bill\/?lang=en\">HERE<\/a>","protected":false},"excerpt":{"rendered":"<p>Following is a summary of the main issues affecting foreign investors contained in the Tax Reform Bill filed by the government before Congress on August 23, 2018. Amendments to the current GAAR, intending to bring<\/p>","protected":false},"author":1,"featured_media":773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bye_card_image":0,"_bye_lawyers":[],"_bye_areas":[107],"_bye_document":0,"_bye_document_url":"","_bye_document_label":"","_bye_old_id":7925,"_bye_old_path":"\/proyecto-de-modernizacion-de-legislacion-tributaria-2018\/","_bye_translation":"https:\/\/www.bye.cl\/tax-reform-bill\/?lang=en","footnotes":""},"categories":[1],"tags":[],"tipo_publicacion":[7],"industria":[],"class_list":["post-772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts\/772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/comments?post=772"}],"version-history":[{"count":0,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts\/772\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media\/773"}],"wp:attachment":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media?parent=772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/categories?post=772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tags?post=772"},{"taxonomy":"tipo_publicacion","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tipo_publicacion?post=772"},{"taxonomy":"industria","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/industria?post=772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}