DT4850 - Double Taxation Relief Manual: Guidance by country: Chile: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Chile for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 12 July 2003

Statutory Instrument number: SI 2003 No. 3200

Entered into force: 21 December 2004

Has effect:

  • in Chile from 1 January 2005
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2005; in respect of corporation tax, from 1 April 2005

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/chile-tax-treaties