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

Hurtado, Hugo
December 2012
Florida Tax Review;2012, Vol. 13 Issue 2, p41
Academic Journal
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.


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