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

[img]
Preview
Text
The Relationship between Investment and Double Taxation.pdf - Published Version
Available under License Creative Commons: Attribution (CC-BY).

Download (250kB) | Preview

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).

Item Type:

Journal Article (Original Article)

Division/Institute:

02 Faculty of Law > Department of Economic Law > Institute of European and International Economic Law
02 Faculty of Law > Department of Economic Law > World Trade Institute
10 Strategic Research Centers > World Trade Institute

UniBE Contributor:

Polanco, Rodrigo Javier

Subjects:

300 Social sciences, sociology & anthropology > 320 Political science
300 Social sciences, sociology & anthropology > 340 Law

ISSN:

0103-4979

Publisher:

Universidade Federal da Bahia, Faculdade de Filosofia e Ciências Humanas, Centro de Recursos Humanos

Language:

Español

Submitter:

Rebecca Anne Gilgen

Date Deposited:

29 Nov 2016 11:24

Last Modified:

11 Sep 2017 17:50

Publisher DOI:

10.1590/S0103-49792016000400011

Related URLs:

BORIS DOI:

10.7892/boris.90437

URI:

https://boris.unibe.ch/id/eprint/90437

Actions (login required)

Edit item Edit item
Provide Feedback