13nov76: Double Taxation Treaty Between Argentina and Chile Page 1 Copyright 1996 InterAm Database National Law Center for Inter-American Free Trade November 13, 1976 Entry into Force: 19 December 1985 Provisions of January 1986 Convention have effect, in general, as from 1 CONVENTION BETWEEN THE ARGENTINE REPUBLIC AND THE REPUBLIC OF CHILE FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, PROFITS OR BENEFITS AND ON CAPITAL AND NET WORTH (Unofficial translation) The Argentine Republic and the Republic of Chile, Desiring to conclude a Convention for the avoidance of double taxation, Have agreed as follows: LIST-OF-ARTICLES: Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article Article 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Scope of the convention General definition Meaning of undefined terms Tax jurisdiction Income from real property Income from rights to exploit natural resources Business profits Profits of transportation enterprises Royalties Interest Dividends and shares of profit Capital gains Income from the rendering of personal services Professional service and technical assistance ent Pensions and annuities Public entertainment activities Students Computation of foreign income for the purposes of Net wealth tax Status of transportation vehicles, debt claims, s Agreement to avoid double taxation on profits der Consultations and information Ratification Entry into force Amendments Duration http://www.natlaw.com/treaties/taxtreat/argchi.htm?PHPSESSID=40d8b23... 02/24/2007 11:20:34 PM