U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 

1 

19–112 

" ! SENATE 

112TH CONGRESS

2d Session 

TREATY DOC. 

2012

112–8 

TAX CONVENTION WITH CHILE 

MESSAGE 

FROM

THE PRESIDENT OF THE UNITED STATES 

TRANSMITTING

THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED 

STATES OF AMERICA AND THE GOVERNMENT OF THE REPUBLIC 

OF CHILE FOR THE AVOIDANCE OF DOUBLE TAXATION AND 

THE PREVENTION OF FISCAL EVASION WITH RESPECT TO 

TAXES ON INCOME AND CAPITAL, SIGNED IN WASHINGTON ON 

FEBRUARY 4, 2010, WITH A PROTOCOL SIGNED THE SAME DAY, 

AS CORRECTED BY EXCHANGES OF NOTES EFFECTED FEBRUARY 25, 2011, AND FEBRUARY 10 AND 21, 2012, AND A RELATED AGREEMENT EFFECTED BY EXCHANGE OF NOTES (THE 

‘‘RELATED AGREEMENT ’’) ON FEBRUARY 4, 2010 

MAY 17, 2012.—Treaty was read the first time, and together with the 

accompanying papers, referred to the Committee on Foreign Relations 

and ordered to be printed for the use of the Senate 


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(III)

LETTER OF TRANSMITTAL 

THE WHITE HOUSE, May 17, 2012. 

To the Senate of the United States: 

I transmit herewith, for the advice and consent of the Senate to 

their ratification, the Convention between the Government of the 

United States of America and the Government of the Republic of 

Chile for the Avoidance of Double Taxation and the Prevention of 

Fiscal Evasion with Respect to Taxes on Income and Capital, 

signed in Washington on February 4, 2010, with a Protocol signed 

the same day, as corrected by exchanges of notes effected February 

25, 2011, and February 10 and 21, 2012, and a related agreement 

effected by exchange of notes (the ‘‘related Agreement’’) on February 4, 2010. I also transmit for the information of the Senate the 

report of the Department of State, which includes an Overview of 

the proposed Convention, the Protocol, and related Agreement. 

The proposed Convention, Protocol, and related Agreement (together ‘‘proposed Treaty’’) would be the first bilateral income tax 

treaty between the United States and Chile. The proposed Treaty 

contains comprehensive provisions designed to address ‘‘treaty 

shopping,’’ which is the inappropriate use of a tax treaty by residents of a third country, and provides for a robust exchange of information between the tax authorities in the two countries to facilitate the administration of each country’s tax laws. 

I recommend that the Senate give early and favorable consideration to the proposed Treaty and give its advice and consent to the 

ratification thereof. 

BARACK OBAMA. 


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(V)

LETTER OF SUBMITTAL 

DEPARTMENT OF STATE, Washington, March 22, 2012. 

The PRESIDENT, 

The White House. 

THE PRESIDENT: I have the honor to submit to you, with a view 

to their transmission to the Senate for advice and consent to ratification, the Convention between the Government of the United 

States of America and the Government of the Republic of Chile for 

the Avoidance of Double Taxation and the Prevention of Fiscal 

Evasion with Respect to Taxes on Income and Capital, signed at 

Washington February 4, 2010, together with a Protocol to the Convention signed the same day, as corrected by exchanges of notes effected February 25, 2011, and February 10 and 21, 2012, and a related agreement effected by exchange of notes on February 4, 2010 

(‘‘related Agreement’’). 

The proposed Convention, its Protocol, and the related Agreement (together ‘‘proposed Treaty’’) would be the first bilateral income tax treaty between the United States and Chile. The proposed 

Treaty contains comprehensive provisions designed to address 

‘‘treaty shopping,’’ which is the inappropriate use of a tax treaty by 

residents of a third country. The proposed Treaty also provides for 

robust exchange of information between tax authorities in the two 

countries to facilitate the administration of each country’s tax laws. 

The proposed Treaty generally follows the current U.S. Model Income Tax Convention and the current Organization for Economic 

Cooperation and Development standards for exchange of information for tax purposes. An overview of key provisions of the proposed 

Treaty is enclosed with this report. 

The proposed Convention is self-executing. I recommend that the 

proposed Treaty be transmitted to the Senate for its advice and 

consent to ratification. The Department of the Treasury and the 

Department of State cooperated in the negotiation of the proposed 

Treaty, and the Department of the Treasury joins the Department 

of State in recommending that the proposed Treaty be transmitted 

to the Senate as soon as possible for its advice and consent to ratification. 

Respectfully submitted, 

HILLARY RODHAM CLINTON. 

Enclosures: As stated. 


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