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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Chile: Other income

Article 20 differs from the more usual form of the Other income provision (see INTM153240 first sub- paragraph) in that income of a United Kingdom resident which is not dealt with elsewhere in the agreement and which arises in Chile may be taxed in Chile (Article 20(3)).

Similarly, income of a Chilean resident not dealt with elsewhere in the Convention and arising in the UK may continue to be taxed in the UK, provided our domestic law permits.