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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