Ad article 11, paragraph 2, article 12, paragraph 2, and article 13
If Chile agrees, in a tax treaty with any other State that enters into force after the date of entry into force of this Convention;
- a)to limit the tax charged in Chile on interest arising in Chile to a rate lower than that specified in paragraph 2 of Article 11 of this Convention, or
- b)to limit the tax charged in Chile on royalties arising in Chile to a rate below that provided for in paragraph 2 of Article 12 of this Convention, or
- c)that payments for industrial, commercial or scientific equipment will not be treated as royalties for the purposes of that treaty, or
- d)terms that further limit the right of Chile to tax gains under Article 13 of this Convention,
the Contracting States shall, at the request of the Netherlands, consult with a view to amending the Convention to incorporate such lower taxes or limiting terms into the Convention.
