KPMG article: United States-Chile treaty builds tax certainty for MNEs with MAPs and APAs

Mutual agreement procedures and advance pricing agreements to mitigate double taxation

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November 21, 2024

The newly ratified United States-Chile income tax treaty offers multinational enterprises (MNEs) the opportunity to utilize mutual agreement procedures (MAPs) and advance pricing agreements (APAs) to mitigate double taxation and enhance tax certainty amidst increasing audit activities by Chilean tax authorities.

Read a November 2024 report* prepared by KPMG tax professionals

*Reproduced with permission from Tax Management International Journal, 11/20/2024. Copyright @ 2024 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com

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