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 número39Perspectivas para la construcción de una dogmática sobre los principios materiales de la tributación en Chile a partir de los ordenamientos de Italia, España y ArgentinaLuis de Molina y Morales (c. 1520-1581) y el "Código Civil de Chile" índice de autoresíndice de materiabúsqueda de artículos
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Revista de derecho (Valparaíso)

versión On-line ISSN 0718-6851

Resumen

SALASSA BOIX, Rodolfo. The "Convention Between the Argentine Republic and the Republic of Chile on Double Taxation": Denunciation and Comparison with the "Model Agreement on the Organization for Economic Cooperation and Development". Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2012, n.39, pp.519-531. ISSN 0718-6851.  http://dx.doi.org/10.4067/S0718-68512012000200018.

This work examines the reasons for and the consequences arising from the denunciation of the Convention on double taxation entered into between Chile and Argentina, carried out by the authorities of the latter. To that end, on one hand the circumstances around the creation, duration and denunciation of the Agreement are analyzed, and on the other, its precepts in the light of the Model Agreement of the Organization for Economic Cooperation and Development. Therefrom, and as a conclusion, it is assessed whether it denunciation and likely substitution is convenient or not.

Palabras clave : International taxation; Convention on double taxation; Denunciation of International agreements.

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