2004 agreement
| Status: | In force |
|---|---|
| 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.) |