Chile

Chile has exchange of information relationships with 36 jurisdictions through 33 DTCs and 4 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Korea, Republic of DTC  18 Apr 2002  2002-04-18 25 Jul 2003  2003-07-25 Yes No
Sweden DTC  4 Jun 2004  2004-06-04 30 Dec 2005  2005-12-30 Yes No
Canada DTC  21 Jan 1998  1998-01-21 28 Oct 1999  1999-10-28 Yes No
Italy DTC  23 Oct 2015  2015-10-23 20 Dec 2016  2016-12-20 Unreviewed No
New Zealand DTC  10 Dec 2003  2003-12-10 21 Jun 2006  2006-06-21 Yes No
Uruguay TIEA  12 Sep 2014  2014-09-12 not yet in force  1900-01-01 Yes Yes
Switzerland DTC  2 Apr 2008  2008-04-02 5 May 2010  2010-05-05 No No
Russian Federation DTC  19 Nov 2004  2004-11-19 28 Feb 2012  2012-02-28 Yes No
Ireland DTC  2 Jun 2005  2005-06-02 28 Aug 2008  2008-08-28 Yes No
Thailand DTC  8 Sep 2006  2006-09-08 5 May 2010  2010-05-05 Unreviewed No
South Africa DTC  11 Jul 2012  2012-07-11 11 Aug 2016  2016-08-11 Yes No
Ecuador DTC  26 Aug 1999  1999-08-26 24 Oct 2003  2003-10-24 Unreviewed No
Norway DTC  26 Oct 2001  2001-10-26 22 Jul 2003  2003-07-22 Yes No
Guernsey TIEA  24 Sep 2012  2012-09-24 2 Aug 2016  2016-08-02 Yes Yes
Peru DTC  8 Jun 2001  2001-06-08 23 Jul 2003  2003-07-23 Yes No
Bermuda TIEA  24 Jun 2016  2016-06-24 not yet in force  1900-01-01 Unreviewed Yes
Colombia DTC  19 Apr 2007  2007-04-19 22 Dec 2009  2009-12-22 Yes No
Australia DTC  10 Mar 2010  2010-03-10 8 Feb 2013  2013-02-08 Yes Yes
Croatia DTC  24 Jun 2003  2003-06-24 21 Dec 2004  2004-12-21 Yes No
Argentina DTC  11 Oct 2016  2016-10-11 not yet in force  1900-01-01 Unreviewed Yes
Malaysia DTC  3 Sep 2004  2004-09-03 25 Aug 2008  2008-08-25 Yes No
Spain DTC  7 Jul 2003  2003-07-07 23 Dec 2003  2003-12-23 Yes No
Brazil DTC  3 Apr 2001  2001-04-03 24 Jul 2003  2003-07-24 Yes Yes
Denmark DTC  20 Sep 2002  2002-09-20 21 Dec 2004  2004-12-21 Yes No
France DTC  7 Jun 2004  2004-06-07 10 Jul 2006  2006-07-10 Yes No
Mexico DTC  17 Apr 1998  1998-04-17 12 Nov 1999  1999-11-12 Yes No
Belgium DTC  6 Dec 2007  2007-12-06 5 May 2010  2010-05-05 Yes No
United Kingdom DTC  12 Jul 2003  2003-07-12 21 Dec 2004  2004-12-21 Yes No
Portugal DTC  7 Jul 2005  2005-07-07 25 Aug 2008  2008-08-25 Yes No
Poland DTC  10 Mar 2000  2000-03-10 1 Jan 2004  2004-01-01 Yes No
Uruguay DTC  1 Apr 2016  2016-04-01 not yet in force  1900-01-01 Unreviewed Yes
Jersey TIEA  24 Jun 2016  2016-06-24 not yet in force  1900-01-01 Unreviewed Yes
United States DTC  4 Feb 2010  2010-02-04 not yet in force  1900-01-01 Yes Yes
Austria DTC  6 Dec 2012  2012-12-06 9 Sep 2015  2015-09-09 Yes Yes
Paraguay DTC  30 Aug 2005  2005-08-30 26 Aug 2008  2008-08-26 Unreviewed No
Japan DTC  21 Jan 2016  2016-01-21 28 Dec 2016  2016-12-28 Unreviewed Yes
Czech Republic DTC  2 Dec 2015  2015-12-02 21 Dec 2016  2016-12-21 Unreviewed Yes