On December 13th of this year, the update of the Tax Schemes brochure was announced by the Internal Revenue Service (Servicio de Impuestos Internos “SII”). This version complements the 2016 consultation guide, which contains cases that, in the opinion of the SII, could set up an elusive act.

There are 17 new cases, among which are national and international schemes that mainly affect corporate taxes, their owners, the correct payment of VAT and taxes applicable to entities or individuals not residing in Chile.

For more information we invite you to review the document (spanish only) HERE.