The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Circular No. 65 of 3 December 2025 on the activation of the MFN clauses in Chile's tax treaties with Belgium, New Zealand, Norway, Switzerland, and Uruguay, considering the entry into force of Chile's tax treaties with India, Italy, and Japan.

2007 Chile-Belgium tax treaty

The MFN clause in the tax treaty with Be…