- 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
(6) Notwithstanding the preceding provisions of this Article, an insurance enterprise shall, except with regard to reinsurance, be deemed to have a permanent establishment in a Contracting State if it insures risks situated therein through a person other than an agent of independent status to whom paragraph (7) of this Article applies.
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