The income and capital tax treaty between Argentina and Chile entered into force on 11 October 2016. The treaty, signed 15 May 2015, is the second between the two countries. The 1976 tax treaty between the two countries was terminated effective 1 January 2013.
Taxes Covered
The treaty covers Argentine income tax, personal assets tax and presumptive minimum income tax. It covers Chilean taxes imposed under the Income Tax Act.
Residence
The treaty includes the provision that if a company …