OECD Home › Centre for Tax Policy and Administration › Dispute resolution › Chile Dispute Resolution Country Profile
last update 29 March 2010
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Competent Authority |
Mr. Julio Pereira Commissioner Servicio de Impuestos Internos Teatinos 120, Piso 6 Santiago, Chile Tel: (56 2) 3951600 Fax: (56 2) 3951669 e-mail: julio.pereira@sii.cl |
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Organization |
Servicio de Impuestos Internos |
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Scope of MAP & MAP APA |
Relief for Taxation not in accordance with the Convention. Interpretation and application of the Convention as required to arrive at solutions for specific cases. Chile does not provide APAs. |
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Domestic guidelines & administrative arrangements |
N/A |
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Time for filing |
Depends on the specific treaty and/or domestic time limitations. |
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Form of request |
No specific form |
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Documentation requirement |
No specific documentation requirement. |
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User fees |
None |
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Tax collection / penalty / interest |
No special treatment for taxpayers in MAP. |
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Other dispute resolution mechanisms |
None |
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Government Website |
http://www.sii.cl |
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