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

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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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