WebApr 8, 2024 · The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 641 of 27 March 2024 concerning the taxation of a foreign reorganization that involves the indirect transfer (sale) of Chilean assets. In general, the transfer of Chilean assets, including indirect transfers, may be subject to tax in Chile. WebFeb 4, 2024 · The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Resolution No. 11 of 4 February 2024, which complements Resolution No. 119 of 28 September 2024 regarding the revised reporting requirements for indirect transfers of Chilean assets declared using Form 1921.
Colombian tax treaties: Taxing indirect transfers
WebJan 14, 2024 · Where any person enters into any transaction (whether offshore or onshore) and the payment in respect of that transaction is made to a non-resident person (the 'payee'), the person who makes the payment (the 'withholding agent') must deduct 10% as WHT from the total amount of the payment. WebMar 24, 2024 · The transfer of real estate is subject to a 2 percent transfer tax of the sale value or the updated cadastral value (whichever is higher). Mergers under a share purchase agreement are subject to stamp tax. The tax does not apply to mergers under an asset sale agreement, provided ITBMS has been applied. Purchase of shares nc コマンド 疎通確認 tcp
Panama - Taxation of cross-border M&A - KPMG Global
WebJun 7, 2024 · By Carlos Vargas Alencastre & Franz Salazar Anccasi, TPC Group, Peru. Peru´s tax administration on 4 June issued new guidance on the indirect transfer rules, which levy tax on the transfer of shares in a non-Peruvian company that directly or indirectly owns shares in a Peruvian company. The new guidance is designed to help … WebJan 1, 2024 · Value Added Tax (VAT) is the principal indirect tax in Chile. VAT is charged on all recurring sales and some specific services, whether recurrent or not. Is there a … nc コマンド 戻り値