AVOIDANCE OF DOUBLE TAXATION. 1. In Chile, double taxation shall be avoided as follows: Residents in Chile, obtaining income which has, in accordance with the provisions of this Convention, been subject to taxation in Ireland, may credit the tax so paid against any Chilean tax payable in respect of the same income, subject to the applicable provisions of the law of Chile. This paragraph shall apply to all income referred to in this Convention.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.foreignaffairs.irlgov.ie, internationaltaxtreaty.com