29 January 2016 Japan and Chile sign income tax treaty Representatives of Japan and Chile signed an income tax treaty (Treaty) and protocol (Protocol) on January 22. This is the first Treaty signed by the two countries. The Treaty reflects the provisions in the current Organization for Economic Co-operation and Development (OECD) Model Convention as well as recommendations in the OECD final reports in its Action Plan on Base Erosion and Profit Shifting (2015 BEPS Reports). A Tax Alert prepared by Ernst & Young's Japanese Tax Desk in New York, and attached below, provides additional details. Document ID: 2016-0203 |
