The income tax treaty between Chile and the United Arab Emirates was signed on 31 December 2019. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Chilean taxes imposed under the Income Tax Act and covers UAE income tax and corporate tax. Residence If a person, other than and individual, is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement. If no agreement is reached, the person will not be entitled to any reduction or exemption of tax...