Australia Chile Double Tax Agreement

    We have included general information on tax treaties, other international tax agreements and bilateral pension agreements. 4 The tax administrations of some Australian contractors have agreed to develop consolidated texts to help the public better understand the impact of the MLI. The Australian Tax Office is responsible for the preparation of consolidated texts on behalf of Australia. The sole purpose of an MFI summary text and a bilateral tax treaty is to facilitate understanding of the application of the MFI to the relevant bilateral tax treaty. A synthetic text is not a legal source. The binding legal texts of the bilateral tax convention and the MLI take precedence and remain the applicable legal texts. . . .

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