On 25 February 2019, the Norwegian government published an English-language notice announcing the activation of the MFN clause included in paragraph 4 of the Protocol to 2001 income and capital tax treaty with Chile. The activation is a result of the entry into force of Chile's 2016 tax treaty with Japan, which is effective from 1 January 2017. The notice includes that the following withholding tax rates apply as from 1 January 2017 with respect to interest income: The rate is 4% where the beneficial owner of the interest is: A bank; An insurance company; An enterprise substantially deriving its...