The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Circular No. 59 of 22 October 2021 on the application of the MFN clause in Chile's 1998 tax treaties with Canada and Mexico, considering Chile's 2016 tax treaty with Japan. The Chile-Japan tax treaty entered into force on 1 January 2017, including a general withholding tax rate of 15% on interest, with lower rates i…