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

The Chilean Internal Revenue Service May 16 posted online a synthesized text of the 2006 DTA and protocol with Thailand and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1, 2022. The MLI applies from: 1) Jan. 1 for withholding taxes; and 2) taxable periods beginning on or after Jan. 1 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, 05/16/23]

Reference: View Synthesized Text of Chile-Thailand DTA and Protocol, …