On 22 May 2019, Chile published Decree No. 357 of 27 December 2018 in the Official Gazette, which promulgates the tax information exchange agreement with Bermuda and notes that the agreement entered into force on 3 October 2018. The agreement, signed by Chile on 24 June 2016 and by Bermuda on 21 July 2016, is the first of its kind between the two jurisdictions and applies in respect of taxable periods beginning on or after the date of its entry into force or, where there are no taxable perio…