Roland,
Regardless of aesthetics, you will need to place an expansion joint directly above where the 2 differing substrates meet. Chipboard has very different thermal expansion characteristics to concrete and the tiles will, undoubtedly, crack along that plane unless you place an expansion gap there. Depending on the overall room layout, you may get away with just a perimeter joint around the outside of the room in addition to the substrate expansion gap.
Daz