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Chile Issues Circular on Activation of Interest and Royalties MFN Clauses by Tax Treaty with Japan

|Treaty Development|Chile-Denmark-Poland-Korea, Rep of
Chile-Denmark-Poland-Korea, Rep of

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Circular No. 22 of 19 April 2018 concerning the activation of the MFN clauses with respect to interest and royalty income under six of its tax treaties as a result of the entry into force of the 2016 tax treaty with Japan.

Tax Treaties with Denmark, Poland, and South Korea

For the 2002 tax treaty with Denmark, the …

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