On 19 April 2018, the Chilean tax administration published Circular 22/2018, announcing that the conditions for activation of the most favoured nation (MFN) clause in the tax treaties signed by Chile with the Czech Republic, Denmark, Ireland, Korea (Rep.), Poland and the United Kingdom have been met.
The conditions were met with the entry into force of the Chile – Japan Income Tax Treaty (2016), which lowers certain withholding tax rates for interest and royalties in the aforementioned countries. The new rates are applicable as from 1 January 2017.
The article is part of dReport – June 2018, Tax news; Grants and investment Incentives
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