Foreign Tax Credits in Case of Negative Net Foreign‑Source Income
International
Foreign Tax Credits in Case of Negative Net Foreign‑Source Income
febrero 19, 2026 by in International

On February 4, 2026, the Chilean Internal Revenue Service (hereinafter “SII”) issued Official Ruling No. 286 regarding foreign tax credits in the event that the net foreign‑source income, as defined

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New Tax Transparency: When the Authority Sees Before the Taxpayer
International
New Tax Transparency: When the Authority Sees Before the Taxpayer
febrero 11, 2026 by in International

The tax filing process beginning this year is marked by a silent yet profound shift in how tax authorities observe, interpret, and reconstruct taxpayers’ financial information. No longer is the

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