AGREEMENT BETWEEN THE REPUBLIC OF CHILE

AND THE FEDERATIVE REPUBLIC OF BRAZIL

TO AVOID DOUBLE TAXATION

The Government of the Republic of Chile and the Government of the

Republic Federative of Brazil, wishing to conclude an Agreement to
avoid double taxation and prevent tax evasion in relation to income tax.
-The Convention applies to persons residing in one or both Contracting
States.
-The Convention applies to income taxes payable by each of the States
Contracting.
 -The Convention will also apply to taxes of the same nature or
substantially analogous to those established after the date of the
signature thereof, and that are added to or substituted for the taxes
mentioned in the previous paragraph. The competent authorities of the
Contracting States shall communicate annually the significant
modifications occurred in their respective tax laws.
The fact that a company resident in a Contracting State controls or is
controlled by a company that is a resident of the other Contracting
State, or that carries out activities companies in that other State (either
through a permanent establishment or another manner), does not by
itself make any of these companies a permanent establishment
from the other.
At the time of signing the Agreement between the Republic of
Chile and the Federative Republic of Brazil to avoid double
taxation and prevent tax evasion in relation to the tax on rent in
accordance with the official law of the republic of Brazil.