To send content items to your account,
please confirm that you agree to abide by our usage policies.
If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account.
Find out more about sending content to .
To send content items to your Kindle, first ensure email@example.com
is added to your Approved Personal Document E-mail List under your Personal Document Settings
on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part
of your Kindle email address below.
Find out more about sending to your Kindle.
Note you can select to send to either the @free.kindle.com or @kindle.com variations.
‘@free.kindle.com’ emails are free but can only be sent to your device when it is connected to wi-fi.
‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.
The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Chilean tax treaties
Chile has twenty-four tax treaties currently in force and another three treaties
already concluded awaiting parliamentary ratification. Furthermore, it is now
negotiating several tax treaties.
Chile's experience as a tax treaty partner is relatively recent. Its first tax
treaty was signed with Argentina in 1976 and entered into force in 1986. This
treaty follows the Andean Pact Model (1971). As of 1999, Chile became more
active in negotiating and concluding tax treaties mainly based on the OECD Model
Tax Convention on Income and on Capital (OECD Model) and the United Nations
Model Double Taxation Convention between Developed and Developing Countries (UN
Model) with some differences derived from Chile's particular tax system.
The policy that Chile has followed in its tax treaty negotiations after signing
its treaty with Argentina has been very consistent. Such policy has not been
modified by the recent accession of Chile to the OECD, with the exception of the
introduction of the new standard on the exchange of information which has been
agreed in the recent treaties signed with Australia and the USA.
Email your librarian or administrator to recommend adding this to your organisation's collection.