OrbitaxEntry into force on 21 December 2004, effective as from 1 January 2005 in Chile and as from 1 April 2005 (in respect of corporation tax, for any financial year beginning on or after 1st April) or 6 April 2005 (in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2005) in the United Kingdom.
|Treaty Development|Chile-United Kingdom
The maximum withholding tax rates are:
| - | 15% on dividends in general and 5% if the beneficial owner is a company which owns directly or indirectly at least 20% of the voting stock company paying the dividends; | |
| - | 15% on interest in general and 5% on interest derived fro… |
