The Chilean tax authority (Servicio de Impuestos Internos - SII) has published a modified version of the annual transfer pricing return (Form 1907) to be used in 2019. As compared to the 2018 version, the latest version of Form 1907 includes new sections concerning Country-by-Country (CbC) reporting. This includes whether or not the group to which the taxpayer belongs is required to submit a CbC report in Chile or another jurisdiction. If the answer is yes, the taxpayer must also provide the …