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Chile Publishes Synthesized Texts of Tax Treaties with Denmark, France, Ireland, Malaysia, New Zealand, and Norway as Impacted by the BEPS MLI

17 March 2022

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Treaty Development

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Chile-Denmark-France-Ireland-Malaysia-New Zealand-Norway

The Chilean tax authority (Servicio de Impuestos Internos - SII) has published the synthesized texts of the tax treaties with Denmark, France, Ireland, Malaysia, New Zealand, and Norway as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2002 Chile-Denmark tax treaty: with respect to taxes...