Evaluating Chilean tax treaty policy with an emphasis on the tax treatment of cross-border services.

摘要

In recent years, Chile has negotiated tax treaties with other nations in order to promote international trade and development. This thesis evaluates the emerging Chilean tax treaty policy with a focus on the tax treatment of cross-border services. More specifically, the thesis has three objectives. First, it assesses Chile's developing treaty policy with an eye on the theoretical and practical justifications for the treaty provisions set out in the Organization for Economic Cooperation and Development and the United Nations models. Second, the thesis assesses the relationship between the Chilean domestic tax law and its tax treaties with a focus on the Chile Canada Tax Convention. Third, the thesis discusses areas where Chilean treaty policy could be improved with an emphasis on the appropriate tax treatment for cross-border services.; Generally speaking, it appears that Chilean tax treaties will facilitate and encourage cross-border trade and investment. Certain changes to treaty policy are proposed to enhance the ability of Chile to tax cross-border services.