On 25 January 2021, Chile’s Ministry of Finance announced the new double tax treaty (DTT) between Chile and the Netherlands was signed. The DTT is duly aligned with the OECD1 model and BEPS2 guidance.
The DTT will enter into force after parliamentary ratification and the exchange of ratification instruments.
No immediate effects in Chile for dividend distributions
According to Chilean domestic regulations, residents in the Netherlands will still be subject to the partially integrated regime (i…