The Chilean Internal Revenue Service has published a mutual agreement signed with Austria regarding the issuance of tax residency certificates under the 2012 Austria-Chile tax treaty, which are needed to claim treaty benefits. The agreement was signed by Austria on 21 July 2020 and by Chile on 11 August 2020.
The agreement prescribes the procedure for the claim of relief at source or the refund of Austrian withholding tax according to the 2012 treaty by persons resident in Chile, including …