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MFN Clause Activated for Interest and Royalties Under Tax Treaty Between Chile and Switzerland

|Treaty Development|Chile-Switzerland
Chile-Switzerland

On 5 July 2021, the Swiss Federal Tax Administration published a mutual agreement signed with Chile regarding the activation of the most favored nation (MFN) clause contained in paragraph 6 of the final protocol to the 2008 Swiss-Chile income and capital tax treaty. The activation is a result of the entry into force of Chile's 2016 tax treaty with Japan, which is effective from 1 January 2017.…

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