A Circular 30 of the tax administration (Servicio de Impuestos Internos, SII) about SII’s administrative interpretation concerning amendments introduced by Law 20,780 to the Income Tax Law and specifically, it contains the new article 41 G on CFC rules has been published in the official gazette on May 14, 2015 and will be effective from 1st January 2016.
OECD publishes comments received on BEPS action 11
Related Posts
Chile: SII extends deadline for taxpayers with outstanding solidarity loan debts
Chile's Internal Revenue Service (SII) announced, on 20 August 2026, that it has given 900,000 individual low-income
Read More
Chile: SII clarifies tax treatment of stablecoins used for cross-border services
The Chilean tax authority (SII) announced it published Letter Ruling No. 1982 on 10 August 2026, addressing the use of
Read More
Chile: SII seeks repayment of CLP 553 billion in pandemic loan instalments granted in 2020, 2021
Chile’s tax authority (SII) announced on 13 August 2026 that around 1.07 million people who received pandemic relief
Read More
Chile: SII clarifies arm’s length pricing for intangibles
The Chilean tax authority (SII) has released Letter Ruling No. 1801, dated 20 July 2026, in response to a taxpayer
Read More
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
Read More
Chile: 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
Read More