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Double Tax Agreements

The Role of Double Tax Agreements

Chile

Agreement

Text: PDF - 169KB
Word - 144KB
Status: In force
Signed: 10 December 2003
In force: 21 June 2006
Effective: In New Zealand: For withholding taxes from 1 January 2007. For all other taxes for income years beginning on or after 1 April 2007.
In Chile: For taxes on income obtained and amounts paid, credited to an account, put at the disposal or accounted as an expense, from 1 January 2007.
(Refer to Article 28 of the agreement.)
Legislation: Double Tax Relief (Republic of Chile) Order 2004

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