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Commentary

6.4 Non-residents with income from the jurisdiction

Chile

Also see 2.1.3.

Foreign individuals without domicile and residence in Chile (2.1.1) who obtain income from an employment contract and by virtue of which scientific, technical, cultural or sports activities are developed are taxed as follows:

  1. Ìý

    •ÌýÌýÌýÌý withholding tax (IA) (2.1.3) with a rate of 20%, as a flat tax on

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