International Transactions

Tax system information for
international transactions in Chile

To operate in Chile:

These taxpayers must have a representative resident in Chile.
The representative must have sufficient power.
These taxpayers require RUT, and in some cases, they must give notice to SII that they started their activities.


Activities Carried on in Chile through a Permanent Establishment (PE)

Foreign tax credit (FTC)

Thin capitalization rules

Transfer pricing rules

Controlled Foreign Companies (CFC) rules

Jurisdictions with preferential tax regimes

International tax conventions