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Chilean Senate Approves Protocol to Tax Treaty with Brazil

|Treaty Development|Chile-Brazil
Chile-Brazil

On 15 November 2023, the Chilean Senate (upper house of Congress) approved the ratification of the pending protocol to the 2001 tax treaty with Brazil. The protocol, signed 3 March 2022, is the first to amend the treaty and includes the following main changes:

  • The title and preamble are replaced in line with OECD BEPS standards;
  • Article 1 (Personal Scope) is replaced, including the provision t…

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