Chile's Internal Revenue Service (SII) has issued Resolution No. 30 of 6 March 2025 with an updated list of territories and jurisdictions with preferential tax regimes.  The list reflects the new rules introduced by the Law on Compliance with Tax

Chile’s tax authority (SII) has published Letter Ruling No. 369 on 14 February 2025 regarding foreign tax credits for taxes not covered by a treaty. The letter addresses whether a credit applies to US state taxes on income from technical

Chile's tax authority (SII) has released the ninth version of the Catalogue of Tax Schemes on 22 January 2025. The Catalogue aims to provide clarity to taxpayers on tax compliance for various issues and business models that may impact the Chilean

Chile’s tax administration published Circular Letter 11/2025 on 30 January 2025, which introduced Law 21.713, regarding controlled foreign company (CFC) regulations, preferential tax regimes, and the indirect sale of assets in Chile. The Law

Chile’s Tax Administration (SII) has issued Resolution SII 12-2025 on 17 January 2025, mandating taxpayers to provide a physical copy of the e-invoice and payment certificate (vouchers) for sales and services rendered to final consumers through

Chile's Chamber of Deputies is reviewing a proposal from 22 January 2025 to temporarily reduce the corporate tax rate for qualifying SMEs under the Pro Pyme regime. The proposal includes a 12.5% rate for 2025–2027 and 15% for 2028. Earlier,