Business tax – international treaty

Chile: tax treaties

Tax treaties between the UK and Chile and related documents.



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