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Chile


  • 27-June-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Chile

    The tax wedge for the average single worker in Chile remained the same at 7.0 percentage points between 2017 and 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 28-March-2019

    English

    Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation

    The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation.

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  • 5-December-2018

    English, PDF, 393kb

    Revenue Statistics: Key findings for Chile

    The tax-to-GDP ratio in Chile did not change between 2016 and 2017. The tax-to-GDP ratio remained at 20.2%. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2%.

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  • 17-September-2018

    English, PDF, 120kb

    Effective carbon rates: Key findings for Chile

    This country note for Chile provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 6-September-2018

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 26-July-2018

    English

    OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)

    The OECD is gathering input for the Stage 1 peer reviews of Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

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  • 12-April-2018

    English, PDF, 233kb

    Taxation Household Savings: Key findings for Chile

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 14-February-2018

    English, PDF, 590kb

    Taxing Energy Use 2018: Key findings for Chile

    This note describes the taxation of energy use in Chile. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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