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TAX NEWS - January 2010

Chile - United States Tax Treaty

The U.S. Treasury Department has announced that the two countries have concluded tax treaty negotiations on 26 January 2010, with the treaty scheduled to be signed in February 2010. While the text of the treaty is not yet available, the announcement notes that reductions are provided in source country taxation of dividends, interest and royalties; a comprehensive limitation on benefits provision is included; and the agreement will provide for full exchange of information between the countries' tax authorities.
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