Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Chile

Recent developments relating to MAP in Chile prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force in 2023 of tax treaties with India, the Netherlands and United Arab Emirates.

Other developments relating to MAP

• Protocols amending tax treaties in force with Brazil and the Netherlands have been signed in 2022 to meet Action 14 minimum standard. They are currently awaiting compliance with the internal procedures required by each country's legislation for their entry into force.

• Circular that gives instructions regarding the provisions on the MAP established in the tax treaties signed by Chile has been published in 2022 and 2023.

Latest Action 14 Peer Review report

26 July 2021 - https://doi.org/10.1787/1c650976-en

Tax treaty network of Chile

• 37 treaties, applicable to 37 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Chile's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
4	33	0

Source: OECD

Chile's MAP programme

Organisation of competent authority function

• 13 persons:

  • two heads of unit

  • 11 persons working on MAP cases:

    • of which, six persons work on attribution/allocation cases and five persons work on other cases.

• contact persons for MAP requests:

  • Mr. Hernan Frigolet, Director

    Servicio de Impuestos Internos

    Teatinos 120, Piso 6, Santiago, Chile

    Tel: [phone] Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Circulars N°13/2022, March 2022 and N° 19/2023, April 2023	https://www.sii.cl/normativa_legislacion/circulares/2022/circu13.pdf https://www.sii.cl/normativa_legislacion/circulares/2023/circu19.pdf
MAP profile	31 July 2023	https://www.oecd.org/tax/dispute/chile-dispute-resolution-profile.pdf

Overview of Chile's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-chile.pdf for details with respect to Chile's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Chile's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Chile’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	21	3	6	18
Other cases	2	3	0	5
Total	23	6	6	23

Source: OECD

Table 4. Chile’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	6	17.96	6	17.96
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	6	17.96	6	17.96

Source: OECD