The new income and capital tax treaty between Chile and the Netherlands was signed on 25 January 2021. The treaty is the first of its kind between the two countries and will enter into force after the ratification instruments are exchanged. Taxes Covered The treaty covers Chilean taxes imposed under the Income Tax Act and covers Dutch income tax, wages tax, company tax, dividend tax, and withholding tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine its residence for the purpose of the treaty through mutual agreement based...