Treaty between Chile and Malaysia enters into force and details

The Chilean tax administration has informed the IBFD that the first-time income tax treaty and protocol between Chile and Malaysia, signed on 3 September 2004, entered into force on 25 August 2008. The treaty is generally effective in respect of income taxes as of 1 January 2009. In respect of Malaysian petroleum income tax, the treaty is effective as of 1 January 2010. The treaty was concluded in the Spanish, Malay and English languages, each text having equal authenticity. In t…