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Tax Treaty between Chile and Japan Signed

|Treaty Development|Chile-Japan
Chile-Japan

On 21 January 2016, officials from Chile and Japan signed and an income tax treaty. 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. It covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitant taxes.

Resident

Article 4 (Reside…

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