On December 19, 2023, the Office of the Spokesperson of the U.S. Department of the Treasury announced the entry into force of the income tax treaty between that country and Chile, a treaty aimed at avoiding double taxation between both nations. In this new legislative bulletin, Javiera Campos, Director of International Tax at CCL Auditores Consultores, discusses the main changes and benefits of the Agreement, which will take effect as of February 1, 2024 for taxes withheld on amounts paid or credited, and as of January 1, 2024 for all other taxes.