Chile published Law No. 21.256 in the Official Gazette on 2 September 2020, which provides emergency tax measures in response to the COVID-19 pandemic. As {News-2020-09-01/A/3-previously reported}, the Law provides relief measures for SMEs under the Pro Pyme regime, including a temporary reduction in the corporate tax rate for SMEs from 25% to 10% and a reduction in the monthly advance corporate tax payment rate, as well as the option for a full refund of VAT input credits accumulated as per…