Article 10 - DIVIDENDS - CHILE

..... Article 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount .....

x x x x x   Extracts   x x x x x

Article 10 - DIVIDENDS - CHILE

x x x x x   Extracts   x x x x x

..... fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishme .....

x x x x x   Extracts   x x x x x

Article 10 - DIVIDENDS - CHILE

x x x x x   Extracts   x x x x x