MANUAL FOR THE APPLICATION OF THE PROVISIONS RELATING TO THE EXCHANGE OF INFORMATION FOR TAX PURPOSES:

MANUAL FOR THE APPLICATION OF THE PROVISIONS RELATING TO THE EXCHANGE OF INFORMATION FOR TAX PURPOSES:

Approved by the OECD Committee on Fiscal Affairs on January 23, 2006

The purpose of the Manual is to provide, to the officials in charge of carrying out the exchange of information for tax purposes, an overview of the operation of the provisions on the exchange of information and indications of a technical and practical nature to improve such exchanges.

The Manual can be used in training programs and to design or update the manual for each country. The modular structure allows each country to choose the parts relevant to their information exchange programmes.

CHILE

Currently, according to the information published by the Internal Revenue Service, our country has 25 Double Taxation agreements.

International Tax Agreements/

Contact details of the competent authority/

Agreements to avoid double taxation /

Multilateral Convention to apply measures related to tax treaties to prevent the erosion of tax bases and the transfer of profits (MLI) /

International transport agreements/

See details of the International Tax Agreements.

source:  www.sii.cl