|Signed:||10 December 2003|
|In force:||21 June 2006|
|Effective:||In New Zealand: For withholding taxes from 1 January 2007. For all other taxes for income years beginning on or after 1 April 2007.
In Chile: For taxes on income obtained and amounts paid, credited to an account, put at the disposal or accounted as an expense, from 1 January 2007.
Refer to Article 28 of the agreement.
|Legislation:||Double Tax Relief (Republic of Chile) Order 2004 (New Zealand Legislation website)
Important note: the withholding tax rate for royalties reduced from 10% to 5% from 1 May 2010.
|National interest analysis:||PDF (83KB) (See Appendix C, page 13.)|