Common Contracts
1 similar Mutual Agreement contracts
MUTUAL AGREEMENT REGARDING THE CONVENTION BETWEEN SWITZERLAND AND CHILE FOR THE AVOIDANCE OF DOUBLE TAXATION ON INCOME AND ON CAPITAL OF 2 APRIL 2008Mutual Agreement • June 28th, 2021
Considering that, according to paragraph 6 of the Protocol to the Convention between the Swiss Federal Council and the Government of the Republic of Chile for the avoidance of double taxation with respect to taxes on income and on capital, signed on 2 April 2008 (the “Convention”), if in any agreement or convention between Chile and a third State which is a member of the Organization for Economic Cooperation and Development, Chile agrees to exempt from tax interest or royalties (either generally or in respect of specific categories of interest or royalties) arising in Chile, or to limit the rate of tax on such interest or royalties (either generally or in respect of specific categories of interest or royalties) to a rate lower than the rates provided for in paragraph 2 of Article 11 or paragraph 2 of Article 12 of the Convention, such exemption or lower rate shall automatically apply (either generally or in respect of specific categories of interest or royalties) under the Convention a
