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of <h1>Article 11: Interest Taxation Capped at 10% Under Chile's Double Taxation Agreement, With Exceptions for Business Connections.</h1> Article 11 of the Double Taxation Avoidance Agreement between Chile and another Contracting State addresses the taxation of interest. Interest paid in one Contracting State to a resident of the other may be taxed in both states, but the tax in the source state is capped at 10% if the recipient is the beneficial owner. 'Interest' includes income from debt-claims, government securities, and bonds, excluding income covered by Articles 8 and 10. Exceptions apply if the interest is connected to a business or services in the source state. Special relationships affecting interest amounts are subject to additional taxation rules.
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