On June 23, 2026, the Servicio de Impuestos Internos introduced a set of industry reference indicators specifically designed for transfer pricing analyses. These indicators aim to provide taxpayers and tax professionals with a standardized benchmark for evaluating arm's‑length principles when conducting cross‑border transactions. By publishing detailed reference ranges for various sectors, including manufacturing, services, and natural resources, the SII seeks to enhance transparency and reduce disputes related to pricing of intra‑group services and goods. The indicators are derived from comprehensive market studies and are aligned with international best practices, ensuring consistency with OECD guidelines. They are presented in an accessible online format, allowing users to filter data by industry, geographic region, and transaction type. In addition to the reference tables, the SII released an explanatory guide that walks users through the process of applying these indicators in practical scenarios, highlighting common pitfalls and offering mitigation strategies. The initiative underscores the agency's proactive stance on preventing tax evasion while supporting legitimate business operations. Stakeholders have praised the move as a significant step toward harmonizing local tax practices with global standards, facilitating compliance, and fostering fair competition among multinational corporations operating in Chile.