TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Revised withholding tax rates under Ireland-Chile Double Taxation Convention

The tax treatment of income on interest and royalties under the Irish/Chile Double Tax Convention have been revised such that the withholding tax rate on interest payments is reduced from 15 percent or 5 percent to 4 percent in certain circumstances and the withholding tax on certain royalty payments is reduced from 5 percent to 2 percent. The changes became effective from 1 January 2017.

See Revenue eBrief No. 114/17 on here for more details.