The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Resolution No. 55 of 5 July 2018, which updates the list of jurisdictions considered to have a preferential tax regime. In general, a jurisdiction is considered to have a preferential tax regime if at least two of the following conditions are met:
- The jurisdiction's effective tax rate is less than 50% of the Chilean rate;
- The jurisdiction has not concluded an agreement with Chile that provides for the exchange of…