The income tax treaty between Chile and India was signed on 9 March 2020. The treaty 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 and individual, is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual ag…