New Tax Transparency: When the Authority Sees Before the Taxpayer

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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A New Tax Cycle: Between the Modernization of the Tax Code and Fiscal Determination

The country enters a new annual income tax filing season in a context marked by significant changes to the Tax Code. Recent amendments addressing tax avoidance and evasion not only

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Updates on Chile’s AT2026 Tax Filing Operation: Increased Audits, New Returns, and the Challenge of Tax Traceability

Chile’s AT2026 Tax Filing Operation is shaping up to be one of the most demanding in recent years. With new sworn tax returns, regulatory adjustments arising from Law No. 21.713,

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