The tax information exchange agreement between Chile and Jersey entered into force on 3 October 2018. The agreement, signed by Chile on 24 June 2016 and by Jersey on 21 July 2016, is the first of its kind between the two jurisdictions and applies in respect of taxable periods beginning on or after the date of its entry into force or, where there are no taxable periods, all charges to tax arising on or after that date. The agreement also provides that in the case of Chile and for greater certainty, if information on bank transactions is covered by Article...