Double Taxation Treaties

Chile has double taxation treaties in place with the following countries: Argentina, Australia, Austria, Belgium, Brazil, Canada, China, Colombia, Korea, Croatia, Denmark, Ecuador, Spain, France, Ireland, Italy, Japan, Malaysia, Mexico, Norway, New Zealand, Paraguay, Peru, Poland, Portugal, United Kingdom and Northern Ireland, Czech Republic, Russia, South Africa, Sweden, Switzerland, Thailand, and Uruguay, amongst others. You can check the updated list in the following link: https://www.sii.cl/normativa_legislacion/convenios_internacionales.html

These treaties are based on the OECD model, with certain clauses from the United Nations model included.

Chile has also signed but not yet implemented double taxation agreements with the United States, the United Arab Emirates, and India.

It is worth mentioning that the treaties all include the so-called "Chile Clause", which stipulates that as long as the First Category Tax is creditable against the Additional Tax, the reduced tax rate will not be applied to dividend distributions.

Chile has also signed bilateral agreements with several countries to prevent double taxation on international transport services for cargo and passengers by sea or air.