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2022 UK-Chile Synthesised text of the Multilateral Instrument and the 2003 Double Taxation Convention and Protocol — in force
The 2003 UK-Chile Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI 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 — 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