Article 2 - TAXES COVERED - CHILE

..... Article 2 TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, or of its political subdivisions or local authorities irrespective of the manner in which they are levied. 2. There shall be regarded a .....

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Article 2 - TAXES COVERED - CHILE

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..... come Tax Act, “Ley sobre Impuesto a la Renta” (hereinafter referred to as “Chilean tax”); 5. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Ag .....

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Article 2 - TAXES COVERED - CHILE

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