The income tax treaty between Chile and India entered into force on 19 October 2022. The treaty, signed 9 March 2020, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Chilean taxes imposed under the Income Tax Act and covers Indian income tax, including any surcharge thereon.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose o…