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Chile Implements Bi-lateral Tax Co-operation Agreement with Mainland China

The Chilean government has enacted into law the agreement for the elimination of double taxation and the prevention of tax evasion and avoidance with respect to taxes on income that it signed with mainland China on 25 May 2015. The agreement includes articles on taxes covered, persons covered, general definitions, resident, permanent establishment, income from immovable property, business profits, shipping and air transport, associated enterprises, dividends, interest, royalties, capital gains, independent personal services, income from employment, director’s fees, artistes and sportsmen, pensions, government service, students, other income, elimination of double taxation, non-discrimination, mutual agreement procedure, exchange of information, entitlement to benefits, members of diplomatic missions and consular posts, entry into force and termination.

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