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The Double Taxation Relief (Taxes on Income) (Chile) Order 2003
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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
With reference to Article 7 (Business Profits)
It is understood that the provisions of paragraph (3) of the Article shall apply only if the expenses can be attributed to the permanent establishment in accordance with the provisions of the tax legislation of the Contracting State in which the permanent establishment is situated.
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