Columnas de Opinión

  • Impuesto a la renta en la enajenación de bienes raíces: un caso de inequidad tributaria horizontal
    Impuesto a la renta en la enajenación de bienes raíces: un caso de inequidad tributaria horizontal
    • Mayo 23, 2018

    El Mercurio, Martes, 22 de mayo de 2018 Cristián Vargas Méndez es abogado y socio de Tax & Legal de BDO Chile. “…Dos personas naturales que tengan ingresos de una misma naturaleza (intereses), clasificados de igual manera en la Ley sobre Impuestos a la Renta (renta de capitales mobiliarios, articulo 20 N°2), tienen una carga

  • 10 claves al momento de emprender
    10 claves al momento de emprender
    • Mayo 23, 2018

    Economía y Negocios Online Macarena Navarrete, Socia principal de EY Chile Aspectos importantes como menos burocracia en programas estatales, impuestos no tan elevados, más uso de tecnologías como Inteligencia Artificial, automatización y blockchain; son claves para que los emprendedores logren desarrollar sus iniciativas. Además de estos elementos, es fundamental contar con el apoyo de universidades

Relevantes

Noticias

  • CBOK Stakeholder Report: Auditing Strategic Risks: Practical Insights from Internal Audit Leaders
    • Mayo 25, 2018

    May 24, 2018 Published: The Institute of Internal Auditors Research Shows Stakeholders Want More From Internal Audit The latest Global Internal Audit Common Body of Knowledge (CBOK) Stakeholder Study report, Auditing Strategic Risks: Practical Insights from Internal Audit Leaders, reveals that nearly two-thirds (64 percent) of stakeholders want internal audit to take a more active role

  • New compilation and review report requirements issued
    • Mayo 24, 2018

    May 23, 2018 Published Journal of Accountancy By Mike Glynn, CPA, CGMA   The AICPA Accounting and Review Services Committee issued a new standard Wednesday containing revised compilation and review reporting requirements. The requirements are contained in Statement on Standards for Accounting and Review Services (SSARS) No. 24, Omnibus Statement on Standards for Accounting and Review Services —

  • Tech, people skills are key as accountants face changing demands
    • Mayo 23, 2018

    May 21, 2018 Published: Journal of Accountancy By Ken Tysiac  Accounting and finance professionals are finding that they must continually learn, unlearn, and relearn to maintain their highly trusted position in a rapidly changing business environment. Accountants need to understand emerging technologies that are changing the profession, such as blockchain, artificial intelligence (AI), and robotic

  • Simplifying Auditing Standards for Small or Non-Complex Entities–Exploring Possible Solutions
    • Mayo 22, 2018

    May 18,2018 Published: IFAC By Hilde Blomme and Noémi Robert / Accountancy Europe Confidence in small business benefits us all. The difficulties of applying the International Standards on Auditing (ISAs) in small or non-complex entity audits are apparent, and as such the status quo is not an option. With our new publication, we aim to open