Chile Tax Agency Posts Synthesized Text of DTA, Protocol With Argentina

The Chilean Internal Revenue Service April 8 posted online a synthesized text of the 2015 DTA and protocol with Argentina and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1. The MLI applies from: 1) Jan. 1, 2026, for withholding taxes; and 2) taxable periods beginning on or after Jan. 1, 2027, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Chile, Internal Revenue Service, 04/08/26]

Reference: View Synthesized Text of Argentina-Chile DTA and ...