Chile | New Joint Transfer Pricing–Customs APA Procedure for Imports
A new regulation may significantly improve pricing certainty for multinational groups importing goods into Chile. On March 11th, 2026, Chile’s Official Gazette published Exempt Resolution No. 204, establishing a new procedure for Advance Pricing Agreements (APAs) involving imports of goods under Article 41 E of the Income Tax Law. This implements reforms introduced by Law … Continued