Protocol

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....al provision (i) In the case of India: Nothing in this Agreement - (a) shall be construed as preventing India from charging the profits of a permanent establishment which a resident of Chile has in India at a rate of tax (including branch profits tax) which is higher than that imposed on the profits of a similar company of India; (b) shall affect the additional income-ta....

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....her Contracting State introduces a tax on capital under its domestic law, the Contracting States will enter into negotiations with a view to concluding a Protocol to amend the Agreement by extending its scope to include any tax on capital so introduced. The terms of any such Protocol shall have regard to any agreements between either Contracting State and a third State for the relief of double tax....

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....ich this Agreement applies or which represents a penalty or fine imposed relating to those taxes. 4. Ad. Article 3 With respect to paragraph 1 subparagraph (d) of Article 3, for greater certainty of meaning of the term "any other body of persons", it is understood that any entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting State shall be ....

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....f paragraph 3 of Article 7, the deductions of expenses to be allowed by a Contracting State shall be in accordance with the provisions of and subject to the limitations of the tax laws of that Contracting State. 7. Ad. Article 8 For the purpose of paragraph 1 of Article 8, property includes goods, livestock and mail. 8. Ad. Article 9 In the case of Chile and notwithstanding any provisi....