On 9 July 2020, the Senate approved the ratification of multilateral convention to implement tax treaty related measures to prevent BEPS (MLI). After the ratification process, Chile will need to deposit its ratification instrument to bring the Multilateral Instrument (MLI) into force for its covered double taxation avoidance agreements. This was approved by the Chamber of Deputies on 9 January 2020.
Related Posts
Chile: SII clarifies withholding tax for short-term performing arts contracts
Chile’s tax administration (SII) has issued Ruling No. 1723-2026 of 14 July 2026, in which it addresses and formalises the tax treatment for short-term performing arts workers. The SII issued this directive in response to a specific
Read MoreChile: SII extends tax relief for 20 more municipalities after storm damage
Chile's tax authority (SII), the Ministry of Finance and the General Treasury, announced on 20 July 2026 that they have added 20 municipalities to a forgiveness programme for storm-affected taxpayers, expanding relief to cover individuals and
Read MoreChile: SII, mining authority push advance pricing agreements to lock in transfer prices
Chile's tax authority (SII) announced on 20 July 2026 that SII and Chile’s Copper Commission (Cochilco) hosted a conference on 13 July 2026, aimed at encouraging major mining companies to enter into advance pricing agreements—formal contracts
Read MoreChile: SII grants tax amnesty to storm-affected regions through October 2026
Chile's Ministry of Finance, the tax authority (SII), and the General Treasury of the Republic (TGR) have granted automatic tax relief to taxpayers in 28 municipalities hit by a recent storm system, according to a release on 19 July
Read MoreChile: SII releases list of registered betting platforms under Digital VAT regime
The Chilean Internal Revenue Service (SII) has announced that 25 online betting platforms registered under the simplified tax regime for declaring and paying VAT on Digital Services between 14 and 15 July 2026, following the introduction of
Read MoreChile: SII updates 2% luxury tax asset, price lists for Q2 2026
Chile's Internal Revenue Service (SII) issued Resolution No. 89 dated 26 June 2026, updating the lists of assets and their corresponding market values for purposes of applying the 2026 luxury tax. This tax framework imposes a 2% annual tax on the
Read More