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.
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Transfer Pricing Brief: June 2015
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Transfer Pricing Brief: June 2015
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