- 1
- With respect to pooled investment accounts or funds that are subject to a remittance tax and are required to be administered by a resident of Chile, the provisions of this Convention shall not be interpreted to restrict imposition by Chile of the tax on remittances (currently at 10 percent) from such accounts or funds in respect of the investment in assets situated in Chile.
- 2
- For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
- 3
- Nothing in this Convention shall affect the application of the existing provisions of the Chilean legislation DL 600 (Foreign Investment Statute) and Law N°20.848, as they are in force at the time of signature of this Convention and as they may be amended from time to time without changing the general principle thereof.
- 4
- Nothing in this Convention shall affect the taxation in Chile of a resident in the Netherlands in respect of profits attributable to a permanent establishment situated in Chile, in accordance with the provisions of Article 7, under both the First Category Tax and the Additional Tax but only as long as the First Category Tax is deductible in computing the Additional Tax.
- 5
- The competent authorities of the Contracting States may by mutual agreement settle the mode of application of the provisions of this Convention.
