{"id":8432,"date":"2025-12-04T19:13:27","date_gmt":"2025-12-04T19:13:27","guid":{"rendered":"https:\/\/taxupdate.com.br\/?p=8432"},"modified":"2025-12-04T19:23:48","modified_gmt":"2025-12-04T19:23:48","slug":"chile-new-guidance-on-most-favored-nation-clause-in-several-double-tax-treaties","status":"publish","type":"post","link":"https:\/\/taxupdate.com.br\/en\/chile-new-guidance-on-most-favored-nation-clause-in-several-double-tax-treaties\/","title":{"rendered":"CHILE: NEW GUIDANCE ON \u2018MOST-FAVORED-NATION\u2019 CLAUSE IN SEVERAL DOUBLE TAX TREATIES"},"content":{"rendered":"\n

CHILE: NEW GUIDANCE ON \u201cMOST-FAVORED-NATION\u201d (MFN) CLAUSES: KEY IMPACTS ON WITHHOLDING TAX RATES ACROSS MULTIPLE DOUBLE TAX TREATIES.<\/strong><\/p>\n\n\n\n

Chile has signed Double Tax Treaties (\u201cDTTs\u201d) with several jurisdictions that include a Most-Favored-Nation (\u201cMFN\u201d) clause. Under these provisions, if Chile subsequently grants a lower withholding tax (WHT) rate or an exemption for certain types of income (such as interest or royalties) in a DTT with another OECD member country, that same benefit automatically applies to earlier treaties containing an MFN clause.
The conditions for MFN activation were met when the DTTs signed with Japan, India, and Italy entered into force.<\/p>\n\n\n\n

Yesterday, the Chilean Tax Authorities issued Circular No. 65 of 2025, which provides instructions on applying MFN clauses in Chile\u2019s DTTs with Belgium, New Zealand, Norway, Switzerland, and Uruguay, as follows:<\/p>\n\n\n\n

Chile\u2013Belgium DTT<\/u><\/strong><\/p>\n\n\n\n

MFN Mechanism<\/strong>
Paragraph 8 of the Protocol grants automatic MFN treatment for interest and royalties. If Chile grants lower rates or exemptions to any OECD-member country under a later DTT, Belgium automatically obtains the same benefits.<\/p>\n\n\n\n

MFN Impact (triggered by the Chile\u2013Japan DTT effective January 1, 2017):<\/strong><\/p>\n\n\n\n

–Interest:<\/strong> 4% – 5% – 15% (reduced to 10% as of 2019).
Includes anti-abuse provisions: back-to-back loans or similar arrangements lose access to the 4% rate and instead face 10%\u20135% WHT (consistent with the Chile\u2013Japan DTT).<\/p>\n\n\n\n

–Royalties:<\/strong> 2% – 10%.<\/p>\n\n\n\n

Belgium\u2019s competent authority agreed with this interpretation.<\/p>\n\n\n\n

Chile\u2013New Zealand DTT<\/u><\/strong><\/p>\n\n\n\n

MFN Mechanism<\/strong>
Article 9 of the Protocol provides that if Chile agrees in a future DTT (other than for bank or insurance loans) to apply a lower WHT rate on interest than the rate in Article 11(2)(b), that lower rate\u2014never below 10%\u2014automatically applies reciprocally between Chile and New Zealand.<\/p>\n\n\n\n

Chile\u2019s interpretation:<\/strong><\/p>\n\n\n\n

a) MFN Impact for 2017\u20132018:<\/strong>
Because Chile granted reduced interest rates under the Japan and Italy DTTs, the Chile\u2013New Zealand DTT must apply those reduced rates (10%\u201315%).<\/p>\n\n\n\n

b) MFN Impact from January 1, 2019:<\/strong>
Only the Chile\u2013Japan rate applies: Flat 10% WHT on all interest payments.<\/strong><\/p>\n\n\n\n

New Zealand\u2019s competent authority agreed with this interpretation.<\/p>\n\n\n\n

Chile\u2013Norway DTT<\/u><\/strong><\/p>\n\n\n\n

The MFN clause provides automatic extension of any lower interest or royalty rate Chile grants to OECD-member countries.<\/p>\n\n\n\n

MFN impact (triggered by Chile\u2013Japan DTT as of January 1, 2017):<\/strong><\/p>\n\n\n\n

–Interest:<\/strong> 4% \/ 5% \/ 15% (reduced to 10% from 2019), with the same anti-abuse rules as the Japan treaty.<\/p>\n\n\n\n

–Royalties:<\/strong> 2%\u201310%.<\/p>\n\n\n\n

Norway\u2019s competent authority agreed with this interpretation.<\/p>\n\n\n\n

Chile\u2013Switzerland DTT<\/u><\/strong><\/p>\n\n\n\n

The MFN clause applies whenever Chile agrees to lower WHT on interest or royalties under a later treaty with an OECD member.<\/p>\n\n\n\n

MFN impact (triggered by Chile\u2013Japan DTT):<\/strong><\/p>\n\n\n\n

–Interest:<\/strong> 4% \/ 5% \/ 15% (reduced to 10% as of 2019). Back-to-back anti-abuse rules also apply.<\/p>\n\n\n\n

–Royalties:<\/strong> 2%\u201310%.<\/p>\n\n\n\n

Chile\u2013Uruguay DTT<\/u><\/strong><\/p>\n\n\n\n

Uruguay\u2019s MFN clause applies to interest only.
MFN is triggered if Chile grants a rate lower than 12%<\/strong> under Article 11(2)(b), provided the resulting rate is not below 10%<\/strong>.<\/p>\n\n\n\n

Because the Chile\u2013India DTT provides a 10%<\/strong> interest WHT, the following rates apply as of January 1, 2023<\/strong>:<\/p>\n\n\n\n

–4%<\/strong> – interest related to machinery\/equipment sales on credit and certain long-term loans by banks.<\/p>\n\n\n\n

–10%<\/strong> – all other interest income.<\/p>\n\n\n\n

Uruguay\u2019s competent authority agreed with this interpretation.<\/p>\n\n\n\n

Effective Dates, Retroactive Application, and Refund Opportunities<\/u><\/strong><\/p>\n\n\n\n

The MFN-adjusted WHT rates apply retroactively depending on the DTT:<\/p>\n\n\n\n

–From January 1st<\/sup>, 2017:<\/strong> Belgium, Norway, Switzerland<\/p>\n\n\n\n

–From 2017\u20132018 \/ 2019:<\/strong> New Zealand<\/p>\n\n\n\n

–From January 1st<\/sup>, 2023:<\/strong> Uruguay<\/p>\n\n\n\n

Taxpayers in any of the affected jurisdictions – Belgium, Chile, New Zealand, Norway, Switzerland, Uruguay – <\/strong>may request refunds<\/strong> if the relevant WHT was applied at higher rates than those now confirmed by the MFN clause.<\/p>\n\n\n\n

Treaty Summary Table<\/u><\/strong><\/strong><\/p>\n\n\n\n

Country<\/strong><\/td>Provision<\/strong><\/td>MFN Trigger Country<\/strong><\/td>Resulting Rate(s)<\/strong><\/td>Effective Date<\/strong><\/td>Notes<\/strong><\/td><\/tr><\/thead>
New Zealand<\/strong><\/td>Interest<\/td>Japan & Italy (2017\u20132018); Japan only (from 2019)<\/td>2017\u20132018: 10%\u201315%. From 2019: flat 10%<\/td>January 1st<\/sup>, 2017; January 1st<\/sup>, 2019<\/td>NZ agreed with Chile\u2019s interpretation<\/td><\/tr>
Belgium<\/strong><\/td>Interest<\/td>Japan<\/td>4% – 5% – 15% – 10%<\/td>January 1st<\/sup>, 2017; January 1st<\/sup>, 2019<\/td>Anti-abuse rules for back-to-back loans<\/td><\/tr>
Belgium<\/strong><\/td>Royalties<\/td>Japan<\/td>2% – 10%<\/td>January 1st<\/sup>, 2017<\/td>Automatic MFN<\/td><\/tr>
Norway<\/strong><\/td>Interest<\/td>Japan<\/td>4% – 10%<\/td>January 1st<\/sup>, 2017<\/td>Norway agreed<\/td><\/tr>
Switzerland<\/strong><\/td>Interest<\/td>Japan<\/td>5%<\/td>January 1st<\/sup>, 2017<\/td>MFN refund rights applied<\/td><\/tr>
Uruguay<\/strong><\/td>Interest<\/td>India<\/td>4% – 10%<\/td>January 1st<\/sup>, 2023<\/td>MFN is limited to interest only<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

What This Means for Multinational Businesses<\/strong><\/p>\n\n\n\n

Organizations with intercompany loans<\/strong>, cash pooling<\/strong>, bond issuances<\/strong>, IP licensing<\/strong>, or cross-border service flows<\/strong> involving Chile should:<\/p>\n\n\n\n

\u2714<\/strong> Review historic WHT applied since 2017: <\/strong>There may be significant refund opportunities.<\/p>\n\n\n\n

\u2714<\/strong> Update internal tax and treasury processes: <\/strong>Ensure that future payments apply the newly confirmed MFN-adjusted rates.<\/p>\n\n\n\n

\u2714<\/strong> Revisit financing structures: <\/strong>The anti-back-to-back loan rule may restrict access to reduced rates.<\/p>\n\n\n\n

\u2714<\/strong> Coordinate with treaty-partner authorities: <\/strong>The Circular confirms mutual agreement with Belgium, Norway, Switzerland, New Zealand, and Uruguay\u2014reducing audit uncertainty.<\/p>\n\n\n\n

Circular No. 65\/2025 provides long-awaited clarity on the MFN clause and ensures consistent application across multiple treaties.<\/p>\n\n\n\n

For multinational groups, the changes may result in lower WHT costs<\/strong>, cash-flow benefits<\/strong>, and recoverable tax previously paid in excess<\/strong>.<\/p>\n\n\n\n

If you would like assistance modeling the impact of these changes, evaluating refund opportunities, or updating your intercompany frameworks, our team is available to help.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

CHILE: NEW GUIDANCE ON \u201cMOST-FAVORED-NATION\u201d (MFN) CLAUSES: KEY IMPACTS ON WITHHOLDING TAX RATES ACROSS MULTIPLE DOUBLE TAX TREATIES. Chile has signed Double Tax Treaties (\u201cDTTs\u201d) with several jurisdictions that include a Most-Favored-Nation (\u201cMFN\u201d) clause. Under these provisions, if Chile subsequently grants a lower withholding tax (WHT) rate or an exemption for certain types of income … Continued<\/a><\/p>\n","protected":false},"author":13,"featured_media":8433,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[452,370],"tags":[11,358,362,19],"class_list":["post-8432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos-2-2","category-latam-2","tag-beincopmpliance","tag-chile","tag-latam-2","tag-taxupdate"],"acf":[],"yoast_head":"\nCHILE: NEW GUIDANCE ON \u2018MOST-FAVORED-NATION\u2019 CLAUSE IN SEVERAL DOUBLE TAX TREATIES - TaxUpdate - Especialistas em Tax Compliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxupdate.com.br\/en\/chile-new-guidance-on-most-favored-nation-clause-in-several-double-tax-treaties\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CHILE: NEW GUIDANCE ON \u2018MOST-FAVORED-NATION\u2019 CLAUSE IN SEVERAL DOUBLE TAX TREATIES - TaxUpdate - Especialistas em Tax Compliance\" \/>\n<meta property=\"og:description\" content=\"CHILE: NEW GUIDANCE ON \u201cMOST-FAVORED-NATION\u201d (MFN) CLAUSES: KEY IMPACTS ON WITHHOLDING TAX RATES ACROSS MULTIPLE DOUBLE TAX TREATIES. Chile has signed Double Tax Treaties (\u201cDTTs\u201d) with several jurisdictions that include a Most-Favored-Nation (\u201cMFN\u201d) clause. 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