Tax treaties and related documents between the UK and Chile.
PDF, 235KB, 31 pages
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The Double Taxation convention entered into force on the 21 December 2004.
The convention is effective in Chile from 1 January 2005 and in the UK 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