First reporting fiscal year: Commencing on or after 1 January 2016

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 6 months following the end of the reporting fiscal year

Local filing required: No

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

Chile’s 2017/2018 peer report included a recommendation that Chile introduce enforcement measures applicable to Surrogate Parent Entities. Further information on Chile’s processes has been received and this recommendation is removed.

Chile’s 2018/2019 peer report included a recommendation to take steps to implement processes or written procedures to ensure that the exchange of information is conducted in a manner consistent with the terms of reference relating to the exchange of information framework as soon as possible. Further information has been received showing that these processes are in place and this recommendation is now removed.

Chile did exchange a small number of reports after the deadline in a previous year. This was caused by a misunderstanding of the filing deadlines which apply to first, and subsequent reports which has been clarified and no recommendation is required.

Chile’s 2017/2018 peer report recommended it to take steps to ensure that appropriate use condition is met as soon as possible. Chile has since provided details of the controls it has in place to ensure the appropriate use of CbC reports, which comply with published Guidance on the Appropriate Use of Information Contained in CbC Reports, and the recommendation is now removed.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2021

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at