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

The Chilean Internal Revenue Service April 8 posted online a synthesized text of the 2001 DTA and protocol with Peru, as amended by the 2002 protocol, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Oct. 1, 2025. 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: ...