Agreement between China and Chile for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
2018-07-19 1264
· Document Number：Announcement No. 79 [2016] of the State Administration of Taxation
· Area of Law： Foreign Affairs Taxation
· Level of Authority： Departmental Regulatory Documents
· Date issued：12-11-2016
· Effective Date：12-11-2016
· Status： Effective
· Issuing Authority： State Administration of Taxation
Announcement of the State Administration of Taxation on the Entry into Force and Implementation of the Agreement between China and Chile for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol Thereto
(Announcement No. 79 [2016] of the State Administration of Taxation)
The Agreement between the Government of the People's Republic of China and the Government of the Republic of Chile for the Avoidance of Double Taxation (hereinafter referred to as the “Agreement”) and the Protocol thereto were formally signed in Santiago, Chile on May 25, 2015. The Chinese and Chilean sides have completed the required domestic legal procedures for the entry into force of the Agreement and the Protocol thereto. The Agreement and the Protocol thereto have come into force on August 8, 2016, and shall apply to income obtained on and after January 1, 2017.
The texts of the Agreement and the Protocol thereto are available on the website of the State Administration of Taxation.
State Administration of Taxation
December 11, 2016
