The Agreement between the Government of the People’s Republic of China and the Government of the Republic of Chile for the Elimination of Double Taxation and the Prevention of Tax Evasion and Avoidance with Respect to Taxes on Income (“the Agreement”) and its Protocol were signed on May 25, 2015.
On December 11, 2016, through Announcement  No. 79, the State Administration of Taxes (“SAT”) announced that the Agreement and its Protocol had completed the procedures required by the domestic laws of both countries and entered into force on August 8, 2016. The Agreement and its Protocol will apply to income earned from January 1, 2017.
Effective date: January 1, 2017