Revised withholding tax rates under Ireland-Chile Double Taxation Convention

Dec 18, 2017

The tax treatment of income on interest and royalties under the Irish/Chile Double Tax Convention have been revised such that the withholding tax rate on interest payments is reduced from 15% or 5% to 4% in certain circumstances and the withholding tax on certain royalty payments is reduced from 5% to 2%. The changes became effective from 1 January 2017.

 See eBrief No. 114/17 for more details