27 October 2023 Chilean Congress asked to approve double tax treaty with United States On 25 October 2023, the Government of Republic of Chile submitted to the Chilean Congress for approval the Convention between the United States and Chile for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital (Treaty). For background, see EY Global Tax Alert, U.S.-Chile tax treaty advances toward ratification, dated 9 June 2023. The text to be approved by Chilean Congress includes reservations made by the U.S. Senate on Article 23 (Relief from Double Taxation). Once approved, the text must be ratified by Chilean Government. The Treaty shall enter into force once respective diplomatic notes are exchanged between the United States and the Republic of Chile.
Document ID: 2023-1791 |
