The Chilean tax authority (Servicio de Impuestos Internos - SII) announced the publication of the eighth version of the Catalog of Tax Schemes on 27 December 2023. The Catalog is meant to provide certainty to taxpayers with respect to tax compliance in relation to different issues and business models that have a possible impact on the Chilean tax system, including specific cases that the SII is paying special attention to, due to the risk of non-compliance. These cases involve operations, t…