Chile and Uruguay: TIEAs approved by Uruguay

Chile’s Internal Revenue Service (SII)  announced that it released Resolution No. 69 on 3 June 2026, establishing the registration system and setting a mechanism for platforms without domicile or residence in Chile that provide betting, gambling,

Uruguay has enacted new measures on dividend withholding tax and the taxation of indirect transfers of Uruguayan assets under Law No. 20446 of 16 December 2025, included in the country’s 2025-2029 National Budget. The changes maintain the

Uruguay’s Ministry of Economy and Finance, through a Decree issued on 6 May 2026, has introduced detailed rules updating the taxation of income derived from non-resident entities under the Personal Income Tax (IRPF), in line with amendments set

The Chilean government has introduced a comprehensive tax reform draft bill before Congress aimed at reviving economic growth, attracting investment, and creating formal employment opportunities across the country. The draft legislation,

The Chilean tax authority (SII) issued Letter Ruling No. 794 on 15 April 2026, addressing how Chilean companies should handle dividend withholding taxes when distributing profits to Chinese resident shareholders, particularly when the company has

Chile’s president, Jose Antonio Kast unveiled details of the long-awaited National Reconstruction Bill today, on 16 April 2026, a reform package that places a corporate tax cut at the centre of efforts to revive growth and promote job