DTA between Chile and Italy signed

Italy plans to align its levy on low-value packages with a EUR 3 EU duty, which will become effective on 1 July 2026, Economy Minister Giancarlo Giorgetti said on 29 January 2026. The move targets inexpensive e-commerce imports, especially from

Chile’s tax authority (SII) recently published Ruling No. 146-2026 of 21 January 2026, clarifying the tax treatment of various expenses incurred in relation to shareholder-employees who receive remuneration from their companies. The Ruling

Chile’s tax administration (SII) has published Resolution Ex. SII No. 05-2026 of 14 January 2026 on its website, outlining the tax administration’s VAT withholding system for non-resident sellers and digital platforms that have not registered

Chile’s tax authority (SII) has updated the annual global complementary tax brackets for the 2026 tax year. These adjustments are based on the December 2025 annual tax unit (UTA) value of CLP 834,504. These changes are formalised under Circular

The Chilean Tax Administration (Servicio de Impuestos Internos, SII) has announced an automatic remission of interest and fines for taxpayers impacted by the recent wildfires in the Ñuble and Biobío regions. The relief applies to late filings

The Italian tax authorities have released the 2026 annual VAT return forms, Modello IVA 2026 and the simplified IVA BASE 2026, together with their official instructions for the 2025 tax year. The forms are available electronically on the Agenzia