We share our Tax Litigation Director, Patricio Casas´s article published by ITR (International Tax Review) regarding Chile´s new regimen: 
“This transformation reflects a paradigm shift in Chile’s tax enforcement landscape. Enhanced technical capacity, forward-looking audit strategies, and expanded oversight capabilities demand a deeper level of risk analysis, greater documentation traceability, and ongoing reviews of group structures and related party transactions (…).
This new regime not only reshapes the tax riskmap in Chile, but also requires a new compliance architecture built on proactive governance, strategic documentation, and active monitoring of judicial developments”.

To read the complete article here.