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Chile


  • 24-June-2022

    English

    OECD Tax Policy Reviews: Chile 2022

    This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems. Drawing primarily on OECD Revenue Statistics data prior to the COVID-19 pandemic, the report examines the level, composition and evolution of the tax burden in Chile and explores whether tax revenues in Chile are converging to the levels raised in other OECD countries. The report also outlines a possible tax-to-GDP trajectory in Chile over the coming decade if Chile were to follow the path of countries from when they had a similar level of economic development.
  • 9-June-2022

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 27-April-2022

    English

    Revenue Statistics in Latin America and the Caribbean 2022

    This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).
  • 26-July-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Chile.
  • 26-November-2020

    English

    Chile deposits its instrument of ratification for the Multilateral BEPS Convention and other updates

    Chile has deposited its instrument of ratification for the MLI, which now covers almost 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Chile, the MLI will enter into force on 1 March 2021.

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  • 23-November-2020

    English

    Tax Expenditures and Corrective Taxes in Chile: A joint IMF/OECD Assessment

    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.

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  • 1-September-2020

    English

  • 24-October-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
  • 24-October-2019

    English

    OECD releases sixth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

    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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  • 15-October-2019

    English, PDF, 1,052kb

    Taxing Energy Use: Key findings for Chile

    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.

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