The Chilean Court of Appeals has held that Chile may not tax a Spanish resident's indirect transfer of a Chilean company.The Chilean Internal Revenue Service (IRS) asserts that Chile may tax both direct and indirect transfers under the Double-Tax Treaty between Chile and Spain.It is unclear whether the Chilean IRS will appeal the court's decision.On 14 April 2023, the Court of Appeals of Santiago, Chile, issued a ruling of special relevance, concluding that, under the terms of the Double-Tax Treaty entered between Chile and Spain, Chile would not have taxing rights under circumstances in which a Spanish resident indirectly transferred...