TITLE

The U.S. and Chile Tax Treaty and Its Impact on Foreign Direct Investment

AUTHOR(S)
Hurtado, Hugo
PUB. DATE
December 2012
SOURCE
Florida Tax Review;2012, Vol. 13 Issue 2, p41
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article presents information on the tax treaty between the U.S. and Chile and its impact on the foreign direct investment of the U.S. The treaty will result in the reduction of the withholding rates that are applicable to the royalties, interest and the capital gains and will also result on the exemption of the income derived from the services and the pension funds. Information on the impact of the treaty on the corporate income tax of the U.S. is also presented.
ACCESSION #
82561569

 

Related Articles

  • End of the road for dual resident companies? Cinnamon, Allan; Kronbergs, Zigurds // Accountancy;Jun90, Vol. 105 Issue 1162, p59 

    The article on the tax treaty based attack of the Inland Revenue of Great Britain against the use of dual resident companies in international tax planning under clauses 57 to 59 of the Finance Bill. The Finance Act of 1987 contained measures against dual resident investing companies. In 1989,...

  • Tax.  // Accountancy;Apr2004, Vol. 133 Issue 1328, p95 

    This article offers news briefs concerning taxation in Great Britain, as of April 2004. Great Britain is discussing new double tax treaties with Poland and Hungary. The existing conventions were signed in December 1976 and November 1977 respectively. The government has published the...

  • Investors venture beyond the barriers. Walters, Kath // BRW;10/01/99, Vol. 21 Issue 38, p22 

    Discloses the proposal of Australia's Federal Government to exempt the United States pension funds from capital gains tax could lead to an influx of investment capital. Benefit of the proposal for start-up companies; Barriers that must overcome by Australian companies seeking for investment...

  • Country Conditions.  // Political Risk Yearbook: Japan Country Report;2010, Special section p1 

    The article presents information on the economic and political conditions in Japan. The country encourages foreign direct investment and to attract it, the country has established formal programs. Corporate tax is imposed on local branches of foreign companies covering income derived within the...

  • Taxation.  // Haiti Country Review;2009, p72 

    The article presents an overview of the foreign investment in Haiti, specifically in its taxation which includes corporate tax, capital gains, and social security.

  • Taxation.  // Hungary Country Review;2001/2002, p63 

    Describes corporate taxation in Hungary as of July 2001. Corporate income, capital gains and branch tax rates.

  • Taxation.  // Cyprus Country Review;2001/2002, p61 

    Provides information on taxes applying to the corporate enterprise sector in Cyprus. Corporate income tax; Branch tax rates; Capital gains tax; Withholding tax rates on interest.

  • Taxation.  // Spain Country Review;2011, p152 

    The article offers information on the corporate tax, capital gains, and individual taxes in Spain.

  • Taxation.  // Sudan Country Review;2010, p89 

    The article provides an overview of the taxation of Sudan as of 2010, with details on capital gains and corporate income taxes.

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics