The amending protocol to the pending 2021 tax treaty between Chile and the Netherlands was signed on 9 March 2022. The protocol amends Article 25 (Mutual Agreement Procedure) in relation to the time limits for implementing an agreement reached under MAP. This includes the addition of the following provision: "Subject to paragraph 3 of Article 9, a Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after six years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a...