Chile Issues Circular on Activation of Interest and Royalties MFN Clauses by Tax Treaty with Japan

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 22 of 19 April 2018 concerning the activation of the MFN clauses with respect to interest and royalty income under six of its tax treaties as a result of the entry into force of the 2016 tax treaty with Japan.

Tax Treaties with Denmark, Poland, and South Korea

For the 2002 tax treaty with Denmark, the 2000 tax treaty with Poland, and the 2002 tax treaty with South Korea, the Circular provides that th…