On 5 August 2015, Resolution No. 65 (dated 30 July 2015) was published in Chile's Official Gazette. The resolution sets out the reporting requirements for non-residents involved in the transfer of shares, bonds or other securities or rights with underlying assets in Chile. According to the resolution, when such transfers are made, a declaration (Form 1921) must be submitted to the Chilean tax authority. The declaration includes:
- The identification of the buyer, the seller, their representati…