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Entry into force on 21 December 2004, effective as from 1 January 2005 in Chile and as from 1 April 2005 (in respect of corporation tax, for any financial year beginning on or after 1st April) or 6 April 2005 (in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2005) in the United Kingdom.

19 January 2005|Treaty Development|Chile-United Kingdom

The maximum withholding tax rates are:

-		15% on dividends in general and 5% if the beneficial owner is a company which owns directly or indirectly at least 20% of the voting stock company paying the dividends;
-		15% on interest in general and 5% on interest derived from loans granted by banks and insurance companies, bonds and securities regularly and substantially …

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