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  4. > Chile’s Mining Fiscal Regime: H1 2016

Chile’s Mining Fiscal Regime: H1 2016

  • March 2016
  • -
  • GlobalData
  • -
  • 14 pages

Chile’s Mining Fiscal Regime: H1 2016

Summary

GlobalData's fiscal regime report covers Chile where the Ministry of Mining and Ministry of Environment is the main authority that governs the mining industry. The Mining Code and the Organic Constitutional Law on Mining Concessions are responsible for granting mining concessions for either exploration or exploitation.

Scope

- The report outlines governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes business profit tax, mining activity tax on operational mining income, municipal duty (commercial license), real estate tax, capital gains tax, stamp duty tax, depreciation withholding tax and value added tax (VAT)

Reasons to buy

- Gain an overview of Chile’s mining fiscal regime.

Table Of Contents

Chile’s Mining Fiscal Regime: H1 2016
1 Table of Contents
1 Executive Summary
2 The Chilean Mining Industry - Governing Bodies
2.1 Ministry of Mining
2.2 Ministry of Energy
2.3 Ministry of Environment
2.4 Chilean Copper Commission
2.5 National Service of Geology and Mining
3 The Chilean Mining Industry - Governing Laws and license
3.1 Organic Constitutional Law on Mining Concessions
3.2 Mining Code
3.3 Exploration License
4 The Chilean Mining Industry - Rights and Obligations
4.1 Rights
4.2 Obligations
5 The Chilean Mining Industry - Key Fiscal Terms
5.1 Business Profit Tax
5.2 Mining Activity Tax on Operational Mining Income
5.3 Municipal Duty (Commercial License)
5.4 Real Estate Tax
5.5 Capital Gains Tax
5.6 Stamp Duty Tax
5.7 Depreciation
5.8 Withholding Tax
5.9 Value Added Tax (VAT)
6 The Chilean Mining Industry - Future Development
7 Appendix
7.1 Abbreviations
7.2 Secondary Research
7.3 Primary Research
7.4 Contact GlobalData
7.5 About GlobalData
7.6 GlobalData's Services
7.7 Disclaimer

1.1 List of Tables
Table 1: The Mining Industry in Chile - Fiscal Regime Terms and Other Taxes, 2015
Table 2: The Mining Industry in Chile - Business Profit Tax (%), 2015
Table 3: The Mining Industry in Chile - Withholding Tax (%), 2015

1.2 List of Figures
Figure 1: The Mining Industry in Chile - Commodity Mines at Different Stages (Number of Mines), 2015

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