Chile is a South American country occupying a long, narrow strip of land between the Andes to the east and the Pacific Ocean to the west. It borders Peru to the north, Bolivia to the northeast, Argentina to the east, and the Drake Passage in the far south. Chilean territory includes the Pacific islands of Juan Fernández, Salas y Gómez, Desventuradas, and Easter Island in Oceania. Chile also claims about 1,250,000 square kilometers (480,000 sq mi) of Antarctica, although all claims are suspended under the Antarctic Treaty.

Capital: Santiago

Currency: Peso

Timezone: UTC-3 and UTC-5

Corporate tax rate: 25%

Personal tax rate: 0-35,5%

Capital gains tax: taxed as normal income

VAT: 19%

Tax residence: 6 consecutive months in one calendar year or 6 months (whether consecutive or not) within two calendar years: world income is taxed with some exceptions.

CFC Rules: Yes

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