Chile's Internal Revenue Service (SII) has issued Resolution No. 30 of 6 March 2025, which approves a new list of territories and jurisdictions with a preferential tax regime. The list considers the new rules regarding preferential tax regimes introduced by Law on Compliance with Tax Obligations (Law No. 21.713), which was published in the Official Gazette on 24 October 2024.
The new list is attached as an annex to the resolution and includes the following 105 territories and jurisdictio…