La relación entre tratados de inversión y convenios de doble tributación: el caso chileno

Yáñez Villanueva, Felipe; Polanco, Rodrigo Javier (2016). La relación entre tratados de inversión y convenios de doble tributación: el caso chileno. Caderno CRH, 29(3), pp. 151-170. Universidade Federal da Bahia, Faculdade de Filosofia e Ciências Humanas, Centro de Recursos Humanos 10.1590/S0103-49792016000400011

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This article examines the relationship between investment and double taxation treaties, considering that in the current evolution of both types of agreements their provisions may have superimpositions on aspects such as safety standards, transparency, national treatment, a clause for most favored nation, expropriation and capital transfers. Taking the example of the treaties signed by Chile, this study examines the consequences of the transpositions of both agreements, from the point of view of their dispute settlement mechanisms, such as with regard to the normative hierarchy of conflict between these two types of treaties. Similarly, it analyzes the multilateral initiatives that affect both categories of agreements, such as the Base Erosion and Profit Shifting (BEPS).

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