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In Tax

United States and Chile: Tax treaty approved by Senate, sent to President for ratification

by 6 Mins Read

The United States tax treaty with Chile has finally been approved by the Senate, over a decade after its original signature on 4 February 2010.
On 22 June 2023, the Senate voted 95-2 to pass the resolution of advice and consent to ratification of the Convention Between the Government of the United States of America and the Government of the Republic of Chile for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. The treaty now heads to the President for official ratification.

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In Environment

Chile: Economic and environmental crimes to be sanctioned in new law

by , and 5 Mins Read

On 15 May 2023, in the context of the parliamentary discussions of the Bill No. 13204-07, which amends various legal bodies to expand the criminal liability of legal entities and regulate the exercise of criminal action with respect to crimes against the socioeconomic state, the Executive is now ready for the Bill’s enactment into law. The main purpose of the Bill is to broaden the criminal liability of companies, systematize economic and environmental crimes and establish their respective penalties.

In Employment

Chile: The “40 hours” Law

by 5 Mins Read

On 11 April 2023, Congress approved the law that reduces the working schedule from 45 to 40 hours per week. Its publication in the Official Gazette is pending, but this should occur within the next few days. The law will mostly come into force gradually at different times.

In

Multijurisdiction: Ibero-American Network for the Protection of Personal Data – Standard contractual clauses for the international transfer of personal data

by , and 3 Mins Read

On 27 September 2022, the Ibero-American Network for the Protection of Personal Data published the Guide for the Implementation of Standard Contractual Clauses for the International Transfer of Personal Data, which sets out certain aspects to be considered when making international transfers of personal data through the use of standard contractual clauses. The Guide includes non-binding guidance for those who make ITPD from member countries of the RIPD to non-adequate jurisdictions.

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In Chile

Chile: What is the status of the ‘mining royalty’ bill?

by 12 Mins Read

On 12 September 2018, four deputies presented a bill or motion that sought to implement a mining royalty for the mining exploitation of copper and lithium in Chile. The royalty would be different from the Specific Mining Tax in force in the country. According to the proposed bill, the need for this ‘new’ royalty is due mainly to the poor participation of the Specific Mining Tax in Chile’s gross domestic product in contrast with the large profits for those in the mining industry.

In Argentina

Latin America: COVID-19 Vaccination and the Workplace in Latin America

by , , , , , and 1 Min Read

With major vaccine developments in Latin America, including kick-offs for vaccine campaigns, employers should consider whether a vaccination policy is right for their workplace, keeping in mind that such policies implicate a broad range of employment laws and regulations, and that many of these vary from country to country.

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