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ARTICLE · 28 NOVEMBER 2018

Corporate Tax 2019

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Chile has 32 tax treaties. Additionally, there are two tax treaties subscribed to by Chile which have not yet entered into force.

ChileTax
Jessica Power
Jessica Power
Ximena Silberman
Ximena Silberman

1 TAX TREATIES AND RESIDENCE

1.1 How many income tax treaties are currently in force in your jurisdiction?

Chile has 32 tax treaties. Additionally, there are two tax treaties subscribed to by Chile which have not yet entered into force.

1.2 Do they generally follow the OECD Model Convention or another model?

Yes, except for the treaty with the United States of America (not yet in force) that follows the US model.

1.3 Do treaties have to be incorporated into domestic law before they take effect?

Once treaties are ratified by the Chilean Congress and published in the Official Gazette, they become effective and enforceable, and are considered part of the domestic legislation.

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