HMRC has published the synthesised text of the UK’s double tax convention with Chile as modified by the Multilateral Instrument. The revised version applies for taxes withheld at source in both countries from 1 January 2022, and for UK corporation tax, income tax and CGT from 1/6 April 2022.
HMRC has published the synthesised text of the UK’s double tax convention with Chile as modified by the Multilateral Instrument. The revised version applies for taxes withheld at source in both countries from 1 January 2022, and for UK corporation tax, income tax and CGT from 1/6 April 2022.