2014
DOI: 10.4067/s0718-97532014000100008
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El Tratamiento De Los Beneficios Empresariales Según El Modelo De Convenio Ocde 2010 Y Su Repercusión Para La Red Chilena De Convenios De Doble Imposición

Abstract: Considering the signifi cance and scope of the Article 7 amendment of the 2010 OECD Convention Model and the infl uence that this model implies for the Chilean network of double taxation convention, the paper focuses on two main objectives: contrast the new version of the aforementioned Article with its previous 2008 version and analyze the impact that this provision had, and should have, for Chilean tax treaties. After a thorough review of double taxation agreements signed by Chile our analysis shows that non… Show more

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