Instructions on the Application of the Most Favoured Nation Clause in Tax Treaties with Norway, Switzerland, Uruguay, New Zealand, and Belgium
International
Instructions on the Application of the Most Favoured Nation Clause in Tax Treaties with Norway, Switzerland, Uruguay, New Zealand, and Belgium
febrero 19, 2026 by in International

On December 3, 2025, the Chilean Internal Revenue Service (“SII”) issued Circular No. 65/2025, which provides instructions for applying the Most Favoured Nation (“MFN”) clause contained in certain Double Taxation

More
Share
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

More
Share
Official Ruling No. 144/2025 – Tax Treatment of Goods Sold from Other Regions
International
Official Ruling No. 144/2025 – Tax Treatment of Goods Sold from Other Regions
enero 27, 2026 by in International

The Chilean Internal Revenue Service (Servicio de Impuestos Internos, SII) has issued Official Ruling No. 144/2025 concerning the entry into the tax system of goods sold from other regions of

More
Share