CHILE: A LIST OF TERRITORIES OR JURISDICTIONS WITH PREFERENTIAL TAX REGIME IS ESTABLISHED (EXEMPT RESOLUTION SII Nº 30)
This Resolution issued by the Internal Revenue Service (SII) in March 2025 is based on Art. 41 H of the Income Tax Law, which establishes when a territory or jurisdiction is considered to have a preferential tax regime, determining that the SII will rule, through a resolution, on those territories or jurisdictions that qualify as such.