Chile
08-20-2021
On August 13, 2021 the Chilean IRS (Servicio de Impuestos Internos) issued Exempt Resolution No. 95 (Resolución Exenta No. 95), establishing the instructions to implement the registration under the new voluntary Registry of Foreign or International Financial Institutions as well as establishing the format by which a lender must provide the Borrower a statement confirming that it has not entered into a structured agreement (acuerdo estructurado) in accordance with Article 59 N°1 (b) of the Chilean income tax law (Ley de impuesto a la renta).
07-23-2021
La Norma de Carácter General (NCG) N° 457, de 19 de julio de 2021, de la Comisión para el Mercado Financiero (CMF), implementa de forma permanente disposiciones de la NCG N° 443 de junio de 2020 que simplificaban la inscripción de títulos de deuda en el Registro de Valores hasta el 30 de junio recién pasado. Asimismo, ciertas emisiones efectuadas por entidades bancarias deberán ahora acogerse a las normas generales para emisores. Se dictan también otras normas sobre información al mercado.
04-22-2021
Con fecha 20 de abril de 2021 fue publicada en el Diario Oficial la Ley 21.320 que establece una modificación a la Ley 19.496 sobre protección de los derechos de los consumidores. El objetivo de dicha modificación es establecer límites a las empresas que realizan llamadas o comunicaciones a consumidores por deudas contraídas con proveedores de bienes y servicios, en especial considerando el contexto de la pandemia producida por el COVID-19.
01-20-2021
We are pleased to share our first issue of 'Latin American Viewpoints'. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of business law.
01-20-2021
The situation caused by the pandemic has brought an increase in breach of contract proceedings around the world, including in Latin America. It is therefore helpful to know how concepts such as fortuitous, force majeure, and hardship events are defined. We take a look at these in the legislation of Chile, Colombia, Mexico and Peru.
01-20-2021
Teleworking, working from home or remote working gained particular importance in 2020 due the various measures adopted by governments and employers to curb COVID-19 infections. So an understanding is needed of the new rules and situation of the legislation on this subject in the various jurisdictions. We examine below the current situation in a few Latin American countries such as Chile, Colombia or Peru.
11-03-2020
Pension fund regulations may be an incentive or deterrent when considering establishing operations in a country. This is why it is important to understand the new rules and situation of current legislation on the subject in various jurisdictions. Below we examine the current situation in Mexico, Uruguay, Peru, Colombia, Brazil and Chile.
11-10-2020
Garrigues analysts look at the current squeeze-out rules for unlisted companies in Brazil, Chile, Colombia, Mexico and Peru.
06-01-2020
Law Nº 21,210 (the Tax Modernization Law) amended Decree-Law Nº 825 (the VAT Law), introducing a new set of services rendered by non-resident non-domiciled providers, among VAT taxable events.
04-08-2020
Article by Mario Ybar, 'Counsel' partner at Antitrust practice in Santiago de Chile ('Concurrences, Antitrust Publications & Events').