The Chilean Internal Revenue Service (SII) has published Resolution No. 101, which establishes new Transfer Pricing Informative Sworn Statements No. 1950 (Annual Master File Affidavit) and No. 1951 (Annual Local File Affidavit).

These affidavits are complementary to Affidavits No. 1937 (Country-by-Country Report) and No. 1907 (Transfer Pricing). With the new affidavits, Chile is…