U.S. Income Tax Treaty — Chile income tax treaty note (2012)

Official source: IRS United States Income Tax Treaties (https://www.irs.gov/pub/irs-trty/chile-note-2012.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

with respect to Taxes on Income and Capital, and to the Protocol to the Convention, both signed in Washington on February 4, 2010, as

Further errors were discovered in the English and Spanish language

information corresponding to taxable periods or events commencing

signature cards and other account opening documents may be exchanged without regard to the time they were created.”

Shall now read as follows:

bank account transactions that take place on or after January 1, 2010. Other bank information like signature cards and other account opening documents may be exchanged without regard to the time they were created.”

20. Con referencia al Artículo 27 (Intercambio de Información) “No obstante lo dispuesto en el párrafo 3 del Artículo 29 (Entrada en vigor), la información comprendida en el párrafo 5 del Artículo 27, en la medida que tal información se encuentre comprendida en Chile en el Artículo 1 del DFL 707 y en el Artículo 154 del DFL No. 3, se encontrará disponible sólo respecto de transacciones de cuentas bancarias que se lleven a cabo a partir del 1 de Enero de 2010. Otra información bancaria, tal como tarjetas firmadas y otros documentos de apertura de cuentas, podrá ser intercambiada, sin perjuicio de la fecha en que éstas fueron creadas.”

Shall now read as follows:

“No obstante lo dispuesto en el párrafo 3 del Artículo 29 (Entrada en vigor), la información comprendida en el párrafo 5 del Artículo 27, en la medida que tal información se encuentre comprendida en Chile en el Artículo 1 del DFL 707 y en el Artículo 154 del DFL No. 3, se encontrará disponible sólo respecto de operaciones en cuentas bancarias que se lleven a cabo a partir del 1 de enero de 2010. Otra información bancaria, tal como tarjetas firmadas y otros documentos de apertura de cuentas, podrá ser intercambiada, sin perjuicio de la fecha en que éstas fueron creadas.”

3

The Embassy of the Republic of Chile proposes, on behalf of the Government of the Republic of Chile, that:

I. The English and Spanish language versions of the Protocol be further corrected as set out above; and

II. The further corrected Protocol texts replace the defective texts as from the date on which the Protocol was signed;

If the Government of the United States of America concurs with the proposals contained in paragraphs I. and IL above, the Embassy of the Republic of Chile proposes that this note and the note in reply thereto of the Department of State expressing the concurrence of the Government of the United States of America shall consti�te a. further correction of the English and Spanish language versions of the Protocol and shall become part of the original versions thereof.

The Embassy of the Republic of Chile takes this opportunity to renew to the Department of State the assurance of its highest consideration.

Washington, D.C., February 10, 2012"

The Department of State confirms that the Government of the United States

of America concurs with the corrections proposed by the Government of the

Republic of Chile. Accordingly, the note of the Embassy of the Republic of Chile

ofFebruary 10, 2012, and this note in reply shall constitute a further correction of

the English and Spanish language versions of the Protocol and-shall become part of

the original versions thereof.

Department of State,

Washington, February 21, 2012.

The Embassy ofthe Republic of Chile refers the Department of State to the Convention

Between the Government ofthe 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, and to the Protocol to the Convention, both signed in

Washington on February 4, 2010, as corrected by an exchange of notes effected February 25,

2011. Further errors were discovered in the English and Spanish language versions of the

Protocol which the Government of the Republic of Chile proposes to rectify as follows:

English version of the Protocol

Paragraph 20 of the Protocol, which currently reads:

20. With reference to Article 27 (Exchange of Information)

"Notwithstanding paragraph 3 of Article 29 (Entry Into Force), information covered by

paragraph 5 of Article 27, to the extent that such information is covered by Article 1 of DFL

No. 707 and Article 154 of DFL No. 3 of Chile, shall be available with respect to bank

information corresponding to taxable periods or events commencing as of January 1, 2010 and

thereafter. Other bank information like signature cards and other account opening documents

may be exchanged without regard to the time they were created.”

Shall now read as follows:

20. With reference to Article 27 (Exchange of Information)

“Notwithstanding paragraph 3 of Article 29 (Entry Into Force), information covered by

paragraph 5 of Article 27, to the extent that such information is covered by Article 1 of DFL

No. 707 and Article 154 of DFL No. 3 of Chile, shall be available only with respect to bank

account transactions that take place on or after January 1, 2010. Other bank information like

signature cards and other account opening documents may be exchanged without regard to the

time they were created. ”

Spanish version of the Protocol

Paragraph 20 of the Protocol, which currently reads:

20. Con referencia al Artículo 27 ( Intercambio de Información )

“No obstante lo dispuesto en el párrafo 3 del Artículo 29 (Entrada en vigor), la información

comprendida en el párrafo 5 del Artículo 27, en la medida que tal información se encuentre

comprendida en Chile en el Artículo 1 del DFL 707 y en el Artículo 154 del DFL No. 3, se

encontrará disponible sólo respecto de transacciones de cuentas bancarias que se lleven a cabo

a partir del 1 de Enero de 2010. Otra información bancaria, tal como tarjetas firmadas y otros

documentos de apertura de cuentas, podrá ser intercambiada, sin perjuicio de la fecha en que

éstas fueron creadas.”

Shall now read as follows:

20. Con referenda al Artículo 27 (Intercambio de Información)

“No obstante lo dispuesto en el párrafo 3 del Artículo 29 (Entrada en vigor), la información

comprendida en el párrafo 5 del Artículo 27, en la medida que tal información se encuentre

comprendida en Chile en el Artículo 1 del DFL 707 y en el Artículo 154 del DFL No. 3, se

encontrará disponible sólo respecto de operaciones en cuentas bancarias que se lleven a cabo a

partir del 1 de enero de 2010. Otra información bancaria, tal como tarjetas firmadas y otros documentos de apertura de cuentas, podra ser intercambiada, sin perjuicio de la fecha en que

estas fueron creadas."

The Embassy of the Republic of Chile proposes, on behalf of the Government of the

Republic of Chile, that:

I. The English and Spanish language versions of the Protocol be further corrected as set

out above; and

II. The further corrected Protocol texts replace the defective texts as from the date on

which the Protocol was signed;

If the Government of the United States of America concurs with the proposals

contained in paragraphs I. and II. above, the Emba y of the Republic of Chile proposes that

this note and the note in reply thereto of the Department of State expressing the concurrence of

the Government of the United States of America shall constitute a further correction of the

English and Spanish language versions of the Protocol and shall become part of the original

versions thereof.

The Embassy of the Republic of Chile takes this opportunity to renew to the

Department of State the assurance of its highest consideration.

WASHINGTON D.C., February 10, 2012