last update 29 March 2010
|
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 |
|
Organization
|
Servicio de Impuestos Internos |
|
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.
|
|
Domestic guidelines & administrative arrangements
|
N/A |
|
Time for filing
|
Depends on the specific treaty and/or domestic time limitations. |
|
Form of request
|
No specific form |
|
Documentation requirement
|
No specific documentation requirement. |
|
User fees
|
None |
|
Tax collection / penalty / interest
|
No special treatment for taxpayers in MAP. |
|
Other dispute resolution mechanisms
|
None |
|
Government Website
|
http://www.sii.cl |
Suivez-nous sur
Alertes électroniques Blogs