The Double Tax Agreement (DTA) between Chile and China was signed on 25th May 2015. The treaty follows OECD guidelines. Article 5 of the treaty defines a permanent establishment and article 10, 11, 12 and 13 allocate taxing rights for dividends, interest, royalties, and capital gains.
Next post
Transfer Pricing Brief: June 2015
»
Transfer Pricing Brief: June 2015
Related Posts
Chile: SII clarifies tax treatment of directors’ fees paid by foreign companies
October 20, 2026
Chile’s tax administration (SII) has issued Official Ruling No. 2695 on 8 October 2026, which provides definitive
Read More
Chile: SII to ease property tax for disaster-hit homes in 2026
October 20, 2026
Chile’s tax administration, the Internal Revenue Service (SII) announced on 19 October 2026 that it will offer
Read More
EU, China agree to advance tariff talks and stabilise trade relations
October 16, 2026
The European Commission issued a joint statement following the second EU-China Trade and Investment Consultations,
Read More
China cuts export tax rebate for electric vehicles to 9% starting April 2027
October 13, 2026
China's Ministry of Finance and State Taxation Administration announced on 13 October 2026 that the country will reduce
Read More
UK: Britain considers levy on Chinese EV imports
October 05, 2026
Britain's government is considering tariffs on electric vehicles imported from China, as concerns grow that
Read More
US restricts aircraft parts to China in trade standoff
October 02, 2026
The Trump administration has begun limiting aircraft component exports to China as part of a broader strategy to gain
Read More