On 15 May 2015, officials from Argentina and Chile signed an income and capital tax treaty. The treaty is the second between the two countries. The 1976 tax treaty between the two countries was terminated effective 1 January 2013.
Taxes Covered
The treaty covers Argentine income tax, personal assets tax and presumptive minimum income tax. It covers Chilean taxes imposed under the Income Tax Act.
Service PE
The treaty includes the provision that a permanent establishment will be deemed c…