On 29 March 2022, the United States (US) Senate Foreign Relations Committee (SFRC) approved the Convention between the Government of the United States of America and the Government of the Republic of Chile for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital (Treaty). Next, the Senate must give its advice and consent to ratification of the Treaty with a two-thirds majority vote. Once the Senate takes action to approve the Treaty, the President must sign the instruments of ratification to complete the approval and ratification process in the US. The...