Brazil's Lower House (Chamber of Deputies) approved the protocol amending the 2001 Brazil–Chile income tax treaty on 16 April 2025. The protocol was signed on 3 March 2022 and adopted through Draft Legislative Decree No. 722/2024. A tax

Chile's Internal Revenue Service (SII) has issued Resolution No. 44 of 7 April 2025, setting new invoice rules for sales of goods to non-VAT taxpayers when the transaction amount exceeds 135 UF. The Unidad de Fomento (UF) is an index-linked unit

Chile's Internal Revenue Service (SII) has issued Circular No. 24 of 28 March 2025, setting new tax rates for small artisan miners and SMEs involved in copper mining and sales. Small artisan miners tax rates For small artisan miners using the

Chile's tax administration Internal Revenue Service (SII) has published Resolution No. 39 in the Official Gazette on 27 March 2025, introducing updated asset lists along with their fair market values for the implementation of the luxury

Chile’s tax administration (SII) published Resolution Ex. SII No. 38-2025 in the Official Gazette on 27 March 2025. This Resolution allows taxpayers with maximum sales revenue up to 2,400 tax units (around USD 97,000) from the previous year to

Chile’s tax administration (SII) has waived the fine for the late filing of tax return No. 1948 (DJ 1948) through Resolution Ex. SII 34-2025 was published in the Official Gazette on 19 March 2025. This return reports dividend distribution by