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Amendments to income tax of non-residents

|Approved Changes|Chile
Chile

Law 20,154, published in the Official Gazette of 9 January 2007, introduced the following changes to the taxation of some items of income of non-residents, which are effective from 1 January 2007:

-   the 30% tax on royalties and any other consideration paid for the use of trademarks, patents, and for know-how and similar supplies, is extended to include not only the use but also the right to use (goce) and the…

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