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Title: Ley de Impuesto a la Renta, art. 59, inc. 2º
Description: Se encuentran gravadas con Impuesto Adicional, con una tasa del 20%, aquellas cantidades que se paguen al exterior por concepto de envío de materiales para ser exhibidos a través de proyecciones de cine y televisión, entendiéndose por materiales el "contenido" de lo que se hace llegar para ser exhibido.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta
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