Measures of the Chilean Tax Administration and the effects on international taxation due to the covid-19 crisis

The first covid-19 in Chile was reported on March 3rd, 2020. On March 18th, the Government published on the official journal the Decree number 104, that declares the Constitutional State of Disaster Emergency throughout the whole of Chile for ninety days. Since then, several sanitary and economic me...

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Detalles Bibliográficos
Autor Principal: varios, Autores
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6974
Descripción
Sumario:The first covid-19 in Chile was reported on March 3rd, 2020. On March 18th, the Government published on the official journal the Decree number 104, that declares the Constitutional State of Disaster Emergency throughout the whole of Chile for ninety days. Since then, several sanitary and economic measures have been announced, to stop or mitigate the effects of this crisis. In the economic area, tax policies have taken an important place. These measures seek to give a tax relief, to give Companies liquidity and capital resources and, in this way, avoid mass dismissals or the closure of companies. This article summary describes tax measures taken by the Chilean government to reach above mentioned objectives. Due to this epidemy is an ongoing crisis, this work does not pretend to be a definitive list of tools that can be taken, but only shows examples of those which were announced in the first place.