On 28 February 2012, the the Chile - Russia Income and Capital Tax Treaty (2004) entered into force. The treaty generally applies from 1 January 2013.
The treaty was concluded in the Spanish, Russian and English languages each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model.
The maximum rates of withholding tax are:
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