On 22 April 2010, the Chilean Congress approved the income tax treaty and protocol between Chile and Thailand, signed on 8 September 2006. The treaty will enter into force on the date of the later of the notifications by the contracting states about the completion of the procedures required by law for the bringing into force the convention. Details of the treaty are as follows. The treaty was concluded in the Spanish, Thai and English languages. In case of divergence between the Thai and Spanish texts, the English text prevails. The treaty generally follows the OECD Model Convention (2008). The...