Page 1 13nov76: Double Taxation Treaty Between Argentina and Chile

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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:
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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
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