- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income)(Chile) Order 2003 No. 3200
2.It is hereby declared— (a) that the arrangements specified in...
Article 5 PERMANENT ESTABLISHMENT
1.For the purposes of this Convention, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
5.Notwithstanding the provisions of paragraphs (1), (2), and (3) of...
6.Notwithstanding the preceding provisions of this Article, an insurance enterprise...
CHAPTER III TAXATION OF INCOME
1.The business profits of an enterprise of a Contracting State...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.No profits shall be attributed to a permanent establishment by...
5.For the purposes of the preceding paragraphs of this Article,...
6.Where profits include items of income or capital gains which...
7.In applying paragraphs (1) and (2) of this Article, income...
8.Nothing in this Convention shall affect the taxation in Chile...
9.Nothing in this Convention shall affect the application of the...
2.However, such interest may also be taxed in the Contracting...
3.The term “interest” as used in this Article means income...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Interest shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
2.However, such royalties may also be taxed in the Contracting...
3.The term “royalties” as used in this Article means payments...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Royalties shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
1.Gains derived by a resident of a Contracting State from...
2.Gains from the alienation of movable property forming part of...
3.Gains derived by a resident of a Contracting State from...
4.Gains derived by a resident of a Contracting State, from...
5.Gains from the alienation of any property other than that...
6.The provisions of this Article shall not affect the right...
Article 17 PENSIONS, MAINTENANCE PAYMENTS AND PENSIONS CONTRIBUTIONS
1.Nationals of a Contracting State shall not be subjected in...
2.The taxation on a permanent establishment that an enterprise of...
3.Nothing in this Article shall be construed as obliging a...
4.Except where the provisions of paragraph (1) of Article 9,...
5.Companies that are residents of a Contracting State, the capital...
6.The provisions of this Article shall apply to the taxes...
Article 25 MEMBERS OF DIPLOMATIC OR PERMANENT MISSIONS AND CONSULAR POSTS
With reference to paragraph (3) of Article 5 (Permanent Establishment)
With reference to paragraph (7) of Article 5 (Permanent Establishment)
With reference to paragraph (2) of Article 9 (Associated Enterprises)
With reference to paragraph (2) of Article 11 (Interest) and paragraph (2) of Article 12 (Royalties)
With reference to paragraph (1) of Article 14 (Income from Employment) and paragraphs (1) and (2) of Article 18 (Government Service)
With reference to paragraph (1) of Article 17 (Pensions, Maintenance Payments and Pension Contributions)
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