Following the Chilean Congress’s recent ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), Chile deposited its instrument of approval with the Organisation for Economic Co-operation and Development (OECD) on 26 November 2020. It also submitted its MLI positions and reservations and the list of covered tax agreements (CTAs).
For more information related to the ratification of the MLI, see EY Global Tax Alert,…