Article 12A - FEES FOR TECHNICAL SERVICES - CHILE

..... fees is a resident of the other Contracting State, the tax so charged shall not exceed 10 percent of the gross amount of the fees. 3. The term fees for technical services as used in this Article means any payment in consideration for any service of a managerial, technical or consultancy nature, unless the payment is made: (a) to an employee of the person making the payment; (b) for teaching in an educational institution or for teaching by an educational institution, as part of a degree granting .....

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Article 12A - FEES FOR TECHNICAL SERVICES - CHILE

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..... as in the first-mentioned Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the fees was incurred, and such fees are borne by the permanent establishment or fixed base. 6. For the purposes of this Article, fees for technical services shall be deemed not to arise in a Contracting State if the payer is a resident of that State and carries on business in the other Contracting State or a third State through a permanent establishment situated i .....

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Article 12A - FEES FOR TECHNICAL SERVICES - CHILE

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