The Chilean tax administration has informed the IBFD that the first-time income tax treaty and protocol between Chile and Malaysia, signed on 3 September 2004, entered into force on 25 August 2008. The treaty is generally effective in respect of income taxes as of 1 January 2009. In respect of Malaysian petroleum income tax, the treaty is effective as of 1 January 2010. The treaty was concluded in the Spanish, Malay and English languages, each text having equal authenticity. In the case of divergence of interpretation, the English text prevails. The treaty generally follows the OECD  Model Convention. The maximum...