Global

Details

  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 2/27/2014

Chile - Descriptions of pending tax treaty with United States 

February 27:  Descriptions of provisions in the income tax treaty between Chile and the United States (currently pending ratification procedures in the United States) have been provided by U.S. government sources.

A report prepared by the Joint Committee on Taxation of the U.S. Congress—X-10-14 [PDF 223 KB]—includes:


  • A summary of the treaty
  • A brief overview of U.S. tax laws relating to international trade and investment and of U.S. income tax treaties in general
  • A discussion of investment and trade flows between the United States and Chile
  • An article-by-article explanation of the treaty provisions and of the related provisions in the Protocol and diplomatic notes
  • A discussion of issues that members of the Foreign Relations Committee may wish to consider in their treaty deliberations

A second Joint Committee on Taxation report reflects testimony presented in a U.S. Senate Foreign Relations Committee hearing on the treaty between Chile and the United States. Read text of the testimony in X-11-14 [PDF 95 KB]




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