Chile published Law No. 21.453 in the Official Gazette on 30 June 2022, which amends the Tax Code for the introduction of new reporting requirements for companies subject to First Category Tax in respect of investments made overseas. This includes that companies must provide information to the Chilean tax authority (Servicio de Impuestos Internos - SII) on investments made abroad during the previous business year, including the amount and type of investment and the country or territory in wh…