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Featured publications

Publications

  • Spain: The General Directorate of Taxes (DGT) clarifies that capital reductions with return of contributions have no impact on the capitalization reserve

    En contra del criterio que venían manteniendo algunos tribunales económico-administrativo regionales y la DGT, se concluye ahora que, si las aportaciones a los fondos propios no se tienen en cuenta para computar el incremento de los fondos propios…

  • Reduction of working hours: a global trend reaching Latin America

    The reduction of working hours has been a key issue on the legislative agenda worldwide in recent years, and Latin America is no exception. While countries like Chile are already reducing the workweek from 45 to 40 hours and Colombia from 48 to 42,…

  • Chile: Approval of Significant Changes in Recognition and Compensation of Energy Storage Systems and Hybrid Plants

    A methodology has been introduced to evaluate and recognize the power capacity of stand-alone energy storage systems, and the availability of data and studies has been improved to accurately identify peak hours that determine the calculation and…

  • The definition of ‘person with disability’ for the calculation of the 2% quota

    The definition of the concept of ‘person with disability’ includes those who have been recognized permanent total disability (PTD), full permanent disability (FPD) or mayor invalidity (MI) pensions and pensioners of passive classes who have a…