The Chilean Official Gazette June 30 revealed Regulation No. 21453, introducing the reporting requirement for abroad investments. The regulation consists of measures: 1) requiring corporations to report particulars of the investments made abroad; 2) establishing June 30 because the deadline for submitting annual declarations for reporting the earlier yr’s investments; 3) imposing the requirement to report all investments, together with shares or different funding autos; 4) requiring taxpayers to report extra particulars for investments made within the low or no tax nations; 5) introducing anti-abuse guidelines for reporting passive revenue obtained underneath managed overseas firm (CFC) guidelines; and 6) …