New APA Request Procedure in Chile

Journal
Author
Flores Quiroz, F.S.
Country
Chile
Published Date
Issue
International Transfer Pricing Journal 2023 (Volume 30), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article provides a brief overview of the main modifications introduced by the tax authority in the APA request procedure in Chile under Resolution 114 of 2022.