It Sets The Direction And Scope Of The Law No. 20.448 That Tuned The Law On Income Tax

Original Language Title: FIJA EL SENTIDO Y ALCANCE DE LA LEY Nº 20.448 QUE MODIFICÓ LA LEY SOBRE IMPUESTO A LA RENTA

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
"Sole article.-for all legal purposes, to be understood that the meaning and scope of the provisions of article 6 of law No. 20.448, concerning the repeal of articles 18 bis, 18 ter and 18 c of the income tax Act, was restructure the tax treatment of capital market-related matters , in such a way that its content corresponds, in the main, the text of articles 106, 107 and 108, respectively, of the same law. Consequently, any reference that is made to the repealed articles 18 bis, 18 ter and quater 18 designated, in laws must be understood made to the concerned articles 106, 107 and 108, depending of the Act on tax on income.
Also, is hereby stated that to all legal effects articles 1 °, 3° and 4 ° transitional of law No. 19.768, are fully applicable. "."