Chile enacted Law No. 21.716  which extends the deadline for the Regularisation Regime for Foreign Assets and Income, allowing taxpayers to regularise undeclared foreign assets and income with a 12% tax, granting amnesty for any civil, criminal, or

Chile’s Tax Administration (Servicio de Impuestos Internos, SII) has launched a public consultation regarding a Draft Circular which proposes various amendments to the luxury goods tax. It outlines provisions regarding tax law amendments,

Chile’s Tax Administration (Servicio de Impuestos Internos, SII) has issued Resolution Ex. SII 101-2024 was published on 24 October 2024, outlining guidelines for digital platform companies not based in Chile regarding the appointment of a Chilean

Chile’s Tax Administration (Servicio de Impuestos Internos, SII) has initiated a public consultation regarding the implementation of the new temporary tax amnesty on foreign income and assets introduced in Article 11 (Transitory) of Law

Argentina’s tax authority, ARCA (formerly AFIP), announced General Resolution 5590/2024, which outlines the application of tax and customs benefits under the new Special Incentive Scheme for Large Investments (Régimen de Incentivo para Grandes

Argentina’s Executive Branch has modified Decree 749/2024, which implemented the regime to promote large investments (Régimen de Incentivo para Grandes Inversiones, RIGI ) to provide more clarity or expand specific provisions on 21 October