On 15 December 2015, the Chilean government reportedly submitted legislation to Congress that includes measures meant to simplify and clarify certain provisions of the 2014 tax reform ({News-2014-10-01/A/3- previous coverage}). The 2014 tax reform introduced a number of changes, including new tax regimes from 2017, the standard attribution regime (AIS) and the partially integrated regime (PIS), as well as new CFC and thin capitalization rules, a new general anti-avoidance rule (GAAR) and othe…