The Resolution modified the sworn statement, including when the foreign beneficiary of a cross-border payment must deliver the statement to the local taxpayer.
On 11 June 2021, the Chilean tax authorities (CTA) issued Resolution Ex. No. 58 of 2021 (Resolution), amending the regulations for complying with the local tax requirements to claim reduced withholding tax (WHT) rates when a double tax treaty (DTT) applies. The amendments are based on changes introduced by Law 21,210 of 2020.
According to t…