Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Chile decreased by 0.4 percentage points from 21.1% in 2018 to 20.7% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
Le Chili a déposé son instrument de ratification de l'Instrument multilatéral, qui couvre désormais près de 1700 conventions fiscales, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. Pour le Chili, l’IM entrera en vigueur le 1er mars 2021.
In response to a request from the Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the IMF and the OECD secretariat from April to October 2020. The mission's main purpose was to assist the Minister of Finance with technical support to review Chile's tax expenditure methodology and its corrective excise taxes. This report reflects the findings of the mission.
The work on BEPS Action 14 continues with today's publication of the sixth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.
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This country note explains how Chile taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.