Centre For Post Graduate Legal Studies

Study on Chile Taxes on Automobiles for the Ministry of Commerce and Industry, Government of India

CITEL prepared a legal memo on the potential WTO claims against the Chilean additional tax on diesel vehicles. The note studied the key provisions of the Chilean Tax Reform Bill, 2014 which modified the system of taxation of income while introducing different adjustments in the tax system of Chile. It provided an additional tax on the import of most polluting diesel light vehicles to encourage the use of less polluting vehicles which affected Indian imports of automobiles.