The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Circular No. 19 of 19 April 2023. The Circular amends Circular No. 13 of 18 March 2022, which provides guidance on Mutual Agreement Procedures (MAP) under Chile's tax treaties. Circular No. 19 amends the guidance in relation to the three-year time limit to submit MAP requests under domestic law (Article 126 of the Tax Code). This includes the clarification that the three-year time limit begins from the first busi…