What is the dividend withholding rate between Chile and China?
Under the Chile-China tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 10% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 10% rate compares to a median of 15% across Chile's 25 active treaty partners, and 10% across China's 47 active partners.
Network Comparison
Chile
Rank 1 of 25 active treaties (lowest rate = #1)
Higher rates with: Spain (10%), Italy (10%), South Korea (10%)
China
Rank 6 of 47 active treaties (lowest rate = #1)
Lower rates with: Austria (10%), Belgium (10%), Switzerland (10%)
Higher rates with: Cyprus (10%), Czech Republic (10%), Denmark (10%)