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The Netherlands has a broad tax treaty network. However, a tax treaty between the Netherlands and the Republic of Chile was never signed – until now. On Jan. 25, 2021, the Netherlands and Chile signed a convention for the elimination of double taxation with respect to taxes on income, capital, and the prevention of tax evasion and avoidance (the Treaty). The Treaty contains clauses to prevent tax avoidance and the payment of double taxation.

Currently, there is no official date as to when the Treaty will enter into force, but it will be after parliamentary ratification and the exchange of ratification instruments between the contracting states.

Continue reading the full GT Alert, which summarizes the contents of the Treaty.