The regulatory environment in Chile continues to evolve toward increasingly demanding standards in compliance, transparency, and governance. In this context, organizations face the challenge of going beyond formal regulatory compliance to incorporate management models that strengthen the quality of their tax-related decisions, risk management, and the effectiveness of their control systems.
In this third edition of our newsletter, we address two areas where this shift becomes particularly relevant. On the one hand, tax sustainability, a regulatory innovation that seeks to move the conversation from mere oversight toward the institutional quality of compliance, promoting higher standards of fiscal governance and transparency in companies’ tax decisions as a result of the recent Tax Compliance Law.
On the other hand, we analyze the evolution of the Crime Prevention Model, where the incorporation of internal audit methodologies into independent assessments is beginning to consolidate as a practice that strengthens objectivity, technical rigor, and the operational effectiveness of these systems.
Both topics reflect a common trend: the growing importance of integrating tax management, internal control, and corporate governance as part of organizational strategy. At CCL Auditores Consultores, we aim to contribute to this conversation by sharing technical analysis and perspectives that help companies better address current regulatory challenges. Therefore, we invite you to stay informed with us.