On 12 March 2021, Chile published Decree No. 157 of 10 December 2020 in the Official Gazette, which promulgates the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The Decree was issued by the Ministry of Foreign Affairs and contains the list of reservations and notifications made by Chile as confirmed at the time of deposit of Chile's ratification instrument for the MLI on 26 November 2020. The Decree also confirms the MLI's entry into force for Chile on 1 March 2021.