THE TAX SYSTEM The tax rate is lower in the following cases:
{"Image DocumentName": "THE TAX SYSTEM The tax rate is lower in the following cases:", "Image ImageDescription": "Payments for engineering services or technical assistance rendered in Chile or abroad are subject to the same tax at a 20% rate. Remunerations paid to non domiciled individuals or entities for maritime transportation from and to Chilean ports, commissions and participation thereon, as well as income derived from services to vessels and freight in Chilean or foreign ports, are subject to a 5% withholding tax. This tax may be waived on the basis of a reciprocal arrangement if a similar charge does not exist, or is not applied, to Chilean vessels in the country where the vessel is registered and in the country of the operator, if different from the one of registration. 74.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}