Note PDF

No. 077
The Embassy of the United States of America presents its compliments
to the Ministry of Foreign Affairs of the Republic of Chile and acknowledges
receipt of the Ministry’s diplomatic note No. 2382 dated February 23, 2011
which reads as follows:
“The Ministry of Foreign Affairs - Directorate of Legal Affairs - has the
honor to refer to the Convention between the Government of the Republic of
Chile and the Government of the United States of America 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 (the
Convention), and to the Protocol to the Convention signed on the same day.
Some errors were discovered in the Spanish language version of the
Convention and the Protocol and in the English language version of the
Protocol which the Government of the Republic of Chile proposes to rectify as
follows:

Spanish version of the Convention
1. Subparagraph b) of paragraph 1 of Article 9;
In the third line the text following the words "Estado Contratante" shall be
moved to the margin.
2. Subsection ii) of subparagraph a) of paragraph 7 Article 10;
The text following the semicolon shall be moved to the margin.
3. Subsection ii) of subparagraph b) of paragraph 7 of Article 10;
The text following the semicolon shall be moved to the margin.
4. Subsection ii of Subparagraph b) of paragraph 7 of Article 10;
The phrase “en ambos casos” shall be deleted.
5. Subparagraph a) of paragraph 10 Article 11;
Following the semicolon, the word “o” shall be added.
6. Subsection b) of paragraph 10 of Article 11;
In the third line, the text following the words "(Ganancia de Capital)" shall be
moved to the margin.
7. Subsection c) of paragraph 2 of Article 13;
The phrase "incluyendo acciones u otros derechos que representen directa o
indirectamente, a lo menos en un 50 por ciento de su valor patrimonial, bienes
raices (bienes inmuebles) situados en Chile" shall be replaced by the phrase
"incluyendo acciones u otros derechos cuyo valor proviene en mas de un 50
por ciento, directa o indirectamente de bienes raices (bienes inmuebles)
situados en Chile. "

8. Subsection a) of paragraph 7 of Article 13;
The words "en un 50 por ciento o más" shall be replaced by the words "en más
del 50 por ciento”.
9. Subsection a) of paragraph 1 of Article 23;
In the first line following the word “por” the words “o” and “a” shall be
added.
10. Subsection A) of subparagraph i) of subsection c) of paragraph 2 of
Article 24;
In the second line after the word “reconocida” the words “y” and “ubicada”
shall be added.
11. Subparagraph i) of subsection g) of paragraph 2 of Article 24;
In the second line the word “la” shall be deleted; the word “persona” shall be
replaced by the word “personas”; and the word “residente” shall be replaced
by the word “residentes”.
In the fifth line the word “ha” shall be replaced by the word “hayan”.
12. Subparagraph i) of subsection g) of paragraph 2 of Article 24;
In the sixth line after the word “acciones” the words “u otros intereses
efectivos” shall be added.
In the ninth and tenth lines the words "o cualesquiera otra participaciones en
los beneficios" shall be deleted.
13. Subparagraph ii) of subsection g) of paragraph 2 of Article 24;
In the sixth line after the word “del”, the words "subparrafo c) o" shall be
added.

14. Subsection c) of paragraph 3 of Article 24;
In the eighth line the word "accionaria" shall be replaced by the word
"patrimonial".
In the twelfth line the word "accionaria" shall be replaced by the word
"patrimonial".
15. Paragraph 5 of Article 24;
In the first line the words "en el párrafo anterior" shall be replaced by the
words "en las disposiciones anteriores de este Artículo".
16. Subsection a) of paragraph 2 of Article 29;
In the second line the word "abonados" shall be replaced by the word
"devengados".
Spanish version of the Protocol
1. Subsection b) of Paragraph No. 6;
In the first line, the text following the word "Estado" shall be moved to the
margin.
2. Paragraph No. 9;
The words “párrafo 5 del” shall be deleted.
3. Subsection ii) of letter b) of Paragraph No. 12;
In the seventh line the words “del” and “otro” shall be replaced by the words
“de” and “un”.

English version of the Protocol
Paragraph No. 9;
The words “paragraph 5 of" shall be deleted.
In order to correct the Convention and its Protocol, the Ministry of Foreign
Affairs proposes, on behalf of the Government of the Republic of Chile, that:
I. The Spanish language version of the Convention and the
Protocol, as well as the English language version of the Protocol
be corrected as set out above; and
II. The corrected texts replace the defective texts as from the date on
which the Convention and Protocol were signed;
If the Government of the United States of America concurs with the proposals
contained in paragraphs I. and II. above, the Ministry of Foreign Affairs
proposes that this note and the Embassy’s note in reply thereto expressing the
concurrence of the Government of the United States of America shall
constitute the correction of the Spanish language version of the Convention
and the Protocol, as well as the English language version of the Protocol, and
shall become part of the original thereof.

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The Ministry of Foreign Affairs takes this opportunity to renew to the
Embassy of the United States of America the assurance of its highest
consideration.
Ministry of Foreign Affairs,
Santiago,. February 23, 2011."
The Embassy of the United States of America confinns that the
Government of the United States of America concurs with the corrections
proposed b:Y the Government of the Republic of Chile. Accordingly,
Diplomatic Note No. 2382 of the Ministry of Foreign Affairs of February 23,
2011, and this note in reply, shall constitute the correction of the Spanish
language version of the Convention and the Protocol, .as well as the English
language
version of the Protocol and shall become part of the original
thereof.
The Embassy of the United States of America avails itself of this
opportunity to renew to the Ministry of Foreign Affairs of the Republic of
Chile the assurances of its highest and most distinguished consideration.
Embassy of the United States of America,
Santiago, February 25, 2011

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REPUBLIC OF CHILE
PROVINCE AND CITY OF SANTIAGO
EMBASSY OF THE UNITED STATES OF AMERICA
)
)
)
SS:
I, the undersigned consular officer of the United States of America at
Santiago, Chile, duly commissioned and qualified, do hereby certify that the
foregoing is a true and faithful copy of the original this day exhibited to me,
the same having been carefully examined by me and compared with the said
original and found to agree therewith word for word and figure for figure.
IN WITNESS WHEREOF I have hereunto set my hand and affixed the
official seal of the Embassy of the United State of America at Santiago,
Chile this February 28, 2011.
LEE A. CALKINS
Vice Consul
of the United States of America