On 31 December 2015, Chile's Internal Revenue Service (SII) published a resolution introducing a new sworn statement requirement, Global Taxpayers Characterization (SS No. 1913). SS No. 1913 concerns information on the taxpayer's group and related party transactions, and must be submitted by taxpayers listed in the Large Business Division. The required information covers 24 specific areas, including:
- Information on the taxpayer's group, and whether it is the holding company of the group;
- Inf…