On June 21, 2023, the United States Senate approved the Convention between the U.S. and Chile for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. After ratification by President Joe Biden and Chile, the Convention will become the third income tax treaty with a Latin American country, alongside Mexico and Venezuela. Read this article by Kenneth K. Yoon, Spencer Serling and Xaviera Artaza to find out more about the Convention.
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