Chile Publishes List of Jurisdictions with Preferential Tax Regimes

The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Resolution No. 124 of 19 December 2017 on the list of jurisdictions considered to have a preferential tax regime. The list includes 153 jurisdictions.

In general, a jurisdiction is considered to have a preferential tax regime if at least two of the following conditions are met:

• The jurisdiction's effective tax rate is less than 50% of the Chilean rate;
• The jurisdiction has not concluded an agreement with Chile t…