With reference to Article 13 (Capital Gains). The rate of Additional Tax imposed by Chile under the provisions of paragraph 7 of Article 13 shall not exceed 35 percent. In addition, if under the domestic law of Chile the First Category Tax exceeds 30 percent, paragraphs 5 and 7 of Article 13 shall not apply.
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Samples: www.swissbanking.ch, www.irs.gov, home.treasury.gov
