UK HMRC has published the synthesized text of the 2003 income tax treaty with Chile as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI are effective for the UK-Chile tax treaty: in the United Kingdom and Chile, for taxes withheld at source, from 1 January...