Chile-Hong Kong: FTA enters into force

Chile's Internal Revenue Service (SII) has issued two key updates—Resolution No. 88 of 26 June 2026 and Circular No. 27 of 23 June 2026—to establish the late tax payment interest rates for the second half of 2026 and outline updated forgiveness

The Hong Kong Inland Revenue Department (IRD) announced on 30 June 2026 that it has released updated lists of Qualifying Debt Instruments (QDIs) and sovereign bonds eligible for profits tax concessions or exemptions as of 31 March

The Hong Kong Inland Revenue Department (IRD) has published new guidance outlining the implementation of the Crypto-Asset Reporting Framework (CARF) in Hong Kong. This follows after the Hong Kong Inland Revenue Department announced that the

Chile has initiated a coordinated debt relief initiative, effective as of 18 June 2026, to encourage taxpayers to settle outstanding tax obligations.  The programme, which operates under Article 207 of the Tax Code, represents a joint effort by the

Chile’s Internal Revenue Service (SII) announced, on 23 June 2026, that it has unveiled industry-specific benchmark indicators enabling distribution companies to evaluate their transfer pricing compliance and identify potential tax risks. The

Chile’s tax administration (SII) has issued Ruling No. 1407-2026 on 10 June 2026 outlining the tax implications regarding fraudulent or unreliable invoices in relation to Value Added Tax (VAT) and Income Tax. It clarifies that while falsified