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 distributionsAccording to Chilean domestic regulations, residents in the Netherlands will still be subject to the partially integrated regime (i.e., deemed as non-treaty investors, regardless of the signing status) because the treaty is not yet in force. As such, only 65% of the corporate income tax may be...