The optional 32% final tax for accumulated profits (positive FUT ledger balance) up to 31 December 2016 will expire 30 April 2017. The 32% tax was introduced in 2015 as part of a transition to Chile's new tax regimes and later extended through April 2017 by Law No. 20.899, which also clarified the application of the two new regimes; the standard attribution regime (AIS) and the partially integr…