Chile: Technology systems; MLI implications; VAT | KPMG Global
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Chile: Technology systems; MLI implications; VAT credits

Chile: Technology systems; MLI implications; VAT

The tax administration (SII), as part of tax reform efforts, has been granted authority with respect to appropriate technological systems.


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Read a July 2017 report (Spanish) [PDF 162 KB] prepared by the KPMG member firm in Chile


Topics discussed in this report concern:

  • Supervision of technological systems 
  • Chile is to follow the “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” or the “MLI”
  • Changes to use the value added tax (VAT) tax credit in electronic documents
  • Requirements to report profit distribution criteria

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