International treaty

Chile: tax treaties

Tax treaties and related documents between the UK and Chile.

• From: HM Revenue & Customs
• Published: 1 July 2005
• Last updated: 14 July 2022 바카라 사이트� See all updates

Documents

2022 UK-Chile Synthesised text of the Multilateral Instrument and the 2003 Double Taxation Convention and Protocol 바카라 사이트� in force

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Details

2022 UK-Chile Synthesised text of the Multilateral Instrument and the 2003 Double Taxation Convention and Protocol 바카라 사이트� in force

The 2003 UK-Chile Double Taxation Convention has been modified by the聽Multilateral Instrument (MLI).

The modifications made by the聽MLI聽are effective in respect of the 2003 UK-Chile Double Taxation Convention for both countries, for taxes withheld at source, from 1 January 2022.

They are effective in the UK from:

• 1 April 2022 for Corporation Tax
• 6 April 2022 for Income Tax and Capital Gains Tax

They are effective in Chile for taxable periods beginning on or after 1 January 2022 for other taxes.

2003 UK-Chile Double Taxation Convention 바카라 사이트� in force

The convention entered into force on 21 December 2004.

It is effective in the UK and Chile from 1 January 2005 for:

• Corporation Tax for any financial year beginning on or after 1 April 2005
• Income Tax and Capital Gains Tax for any year of assessment beginning on or before 6 April 2005

Published 1 July 2005

Last updated 14 July 2022 + show all updates

1. 14 July 2022

   Information about the 'Synthesised text of the Multilateral Instrument and the 2003 Double Taxation Convention and Protocol 바카라 사이트� in force' has been added.

2. 28 February 2018

   Details of the UK-Chile Double Taxation Convention 바카라 사이트� 'Most Favoured Nation' clause has been added.

3. 1 July 2005

   First published.