The first-time income and capital tax treaty and protocol between Chile and the United States was signed on 4 February 2010. The treaty was concluded in the Spanish and English languages, both texts being equally authentic. The maximum rates of withholding tax are: -   15% on dividends in general, reduced to 5% if the beneficial owner is a company that owns directly at least 10% of the voting stock of the company paying the dividends. However, these maximum rates do not apply in respect of dividends paid by Chilean companies to non-residents under certain conditions (see below); -  ...