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of <h1>Article 29 of DTAA with Chile allows remittance tax on Chilean assets in pooled accounts, disputes need mutual consent.</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) with Chile outlines miscellaneous rules regarding taxation. It specifies that Chile can impose a remittance tax on pooled investment accounts or funds administered by a Chilean resident, without restriction from the agreement, for assets situated in Chile. Disputes regarding the agreement's scope can only be brought before the Council for Trade in Services with mutual consent. The agreement does not affect Chilean legislation DL 600 and Law No. 20.848, allowing amendments as long as they maintain the general principle of the laws at the agreement's signing.
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