The pending income tax treaty between Chile and China was signed on 25 May 2015, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Chilean taxes imposed under the Income Tax Act (Ley sobre Impuesto a la Renta), and covers Chinese individual income tax and enterprise income tax.
Residence
If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty throu…