INTERNATIONAL COMPARISON

What´s in this issue: “Non-resident taxation ”

Antea International Comparison is a quarterly publication that provides you an overview of trends and international tax developments by comparing tax issues in different legislations around the world, that may affect those doing business in multiple locations.

Constant legislative, regulatory, and judicial changes, along with globalization, economic shifts, and operational adjustments, are challenging issues. Now more than ever, in an increasingly globalized world, companies must have a total perspective and awareness of tax issues, and this publication aims to cover key tax topics which should be of interest to businesses operating internationally. who resides (lives) in Brazil on a permanent basis; Brazilian who acquired the status of non-resident in Brazil and returns to the country with a definite intention, on the date of arrival; who leaves to provide services as an employee to municipalities or offices of the Brazilian Government located abroad; who leaves Brazil on a temporary basis, or withdraws permanently from the national territory without presenting the final communication of departure from the country, during the first twelve consecutive months of absence. who enters Brazil with a permanent visa, on the date of arrival; who enters Brazil with a temporary visa: a) to work under an employment relationship or act as a doctor on a scholarship under the Mais Médicos Program referred to in Provisional Measure No. 621, of July 8, 2013, converted into Law No. 12,871, of October 22, 2013, on the date of arrival; b) on the date on which he/she completes 184 days, consecutive or not, of stay in Brazil, within a period of up to twelve months; c) on the date of obtaining a permanent visa or employment relationship, if it occurs before completing 184 days, consecutive or not, of stay in Brazil, within a period of up to twelve months; does not satisfy both the conditions as mentioned above profit, which can be real, presumed or arbitrated calculated by legal entities in general, whether its object is commercial or civil

This edition includes numerous country focus pieces, in which it is analyzed the particularities in regards of the taxation applied for non-residents on each country.

We hope that you find this publication helpful.

To obtain the tax residency of a natural person in Chile, it is required to be 184 days of presence in the country, uninterrupted or not, in a period of 12 consecutive months.

The person will lose his or her residence if he or she is absent from the country for at least 184 days, whether uninterrupted or not, within a period of 12 consecutive months.