Amendments to the Double Taxation Treaty between Chile and Brazil
On March 19th, Decree No. 159/2025 of the Ministry of Foreign Affairs was published in the Official Gazette, enacting the protocol amending the Double Taxation Treaty (CDT for its initials in Spanish) between Chile and Brazil. Among the main amendments: The protocol expressly recognizes fiscally transparent entities (Article 1), which implies that such entities must be taken into account when analyzing structures […]