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Update - Protocol to Tax Treaty between Chile and China

|Treaty Development|Chile-China
Chile-China

The amending protocol to the 2015 income tax treaty between Chile and China was signed on 29 May 2018. The protocol is the first to amend the treaty and provides that an enterprise of a Contracting State engaged in the operation of ships or aircraft in international traffic in the other Contracting State shall be exempt from Value Added Tax in that other Contracting State. The protocol will ent…

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