International treaty

Chile: tax treaties

Tax treaties and related documents between the UK and Chile.

Documents

2003 UK and Chile Double Taxation Convention - in force

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Details

The ‘UK and Chile Double Taxation Convention – ‘Most Favoured Nation’ clause’ entered into force on 1 January 2017.

This takes effect in the UK and Chile from 1 January 2017.

The ‘Most Favoured Nation’ clause was triggered following entry into force of the Chile and Japan Double Taxation Convention on 1 January 2017.

The ‘2003 UK and Chile Double Taxation Convention’ entered into force on 21 December 2004.

The convention is effective in Chile and in the UK 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 28 February 2018 + show all updates
  1. Details of the UK-Chile Double Taxation Convention – 'Most Favoured Nation' clause has been added.
  2. First published.