Domestic double tax relief
Income Tax Law, Art 41A regulates the credit system for taxes borne abroad, the purpose of which is not to subject a certain income to double international taxation, that is, both in the country of source of such income and in the country of residence of the holder of such income. Thus, it is only applicable when the income that was taxed abroad is also subject to taxation in Chile.
Article 41A distinguishes between income from countries with which Chile has signed a DTA in force, in which the granting of a credit for income taxes borne in the other contracting country has been committed,
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