The Resource Analysis of the first U.S.-Chile income tax treaty - part 1

Analysis of the first U.S.-Chile income tax treaty - part 1

Label
Analysis of the first U.S.-Chile income tax treaty - part 1
Title
Analysis of the first U.S.-Chile income tax treaty - part 1
Creator
Subject
Language
eng
Summary
The United States and Chile signed their first income tax treaty on 4 February 2010. The treaty differs from the U.S. model in several important areas. This part 1 of a two-part article discusses treaty articles 2 (taxes covered), 4 (residence), 5 (permanent establishment), 6 ( income from real property), 8 (international transport), 9 (associated enterprises), 10 (dividends), 11 (interest), and 12 (royalties)
Citation source
In: Journal of international taxation. - New York. - Vol. 22 (2011),
http://library.link/vocab/creatorName
Spencer, D.E
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • residence
  • PE
  • immovable property
  • dividend
  • royalties
Label
Analysis of the first U.S.-Chile income tax treaty - part 1
Instantiates
Publication
Contents
82802
Label
Analysis of the first U.S.-Chile income tax treaty - part 1
Publication
Contents
82802

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      52.37366609999999 4.9336932
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