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Chile - Uruguay FTA (2016)
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(i) in the case of capital movements, respond promptly to the other Party requesting consultations related to the measures adopted by it, provided that such consultations were not taking place outside the framework of this Agreement.

(ii) in the case of current account restrictions, if the consultations related to the measures adopted by it are not carried out within the framework of the WTO Agreement, the Party, if requested, will promptly initiate consultations with the other Party.

Article 19.4. Tax Measures

1. For the purposes of this Article:

designated authorities means:

(a) In the case of Chile, the Undersecretary of Finance, and

(b) In the case of Uruguay, the Minister of Economy and Finance;

tax agreement means an agreement to avoid double taxation or other international agreement or arrangement in tax matters;

Taxes and tax measures include consumption taxes, but do not include:

(a) Any duty or charge of any kind applied to, or in connection with the importation of a good, and any form of surcharge or surcharge applied in connection with such importation, or

(b) Any duty or other charge related to importation proportional to the cost of the services rendered, or

(c) Any anti-dumping duty or countervailing measure .

2. Except for the provisions of this Article, nothing of the provisions of this Agreement shall apply to tax measures.

3. Nothing in this Agreement shall affect the rights and obligations of any of the Parties in accordance with any tax agreement. In the event of any incompatibility between this Agreement and any of said tax agreements, that agreement will prevail to the extent of the inconsistency.

4. In the case of a tax agreement between the Parties, if any difference arises regarding the existence of any incompatibility between this Agreement and the tax agreement, the difference will be remitted to the authorities designated by the Parties. The designated authorities of the Parties will have six months from the date of remittance of the difference to make a determination on the existence and degree of any incompatibility. If those designated authorities agree, the term may be extended up to 12 months from the date of remittance of the difference. No procedure related to the measure that originated the difference may be initiated in accordance with Chapter 18 (Settlement of Disputes) until the expiration of the six-month period, or any other period that has been agreed by the designated authorities. An arbitral tribunal established to hear a dispute related to a tax measure shall accept as binding the determination made by the designated authorities of the Parties pursuant to this paragraph.

5. Notwithstanding paragraph 3:

(a) Article 2.1 (National Treatment) and those other provisions in this Agreement necessary to make that Article effective, shall apply to tax measures to the same extent as Article III of the GATT 1994, and

(b) Article 2.3 (Export Taxes) will apply to tax measures.

6. Subject to paragraph 3:

(a) Article 7.3 (National Treatment) shall apply to tax measures on income, capital gains, on the taxable capital of companies or on the value of an investment or property (2) (but not on the transfer of this investment or ownership), which are related to the purchase or consumption of specific services, except that nothing in this subparagraph shall prevent a Party from conditioning the receipt or continuing to receive an advantage related to the purchase or consumption of specific services on the requirements to supply service in your territory, and

(b) Article 7.3 (National Treatment) and Article 7.4 (Most Favored Nation Treatment) will apply to all the measures tax, distinct from those on income, capital gains, on taxable capital of companies, on the value of an investment or property (3) (but not on the transfer of that investment or property), or taxes on wealth, inheritance, donations and transfers with leap of generations;

but nothing of the provisions of the Articles referred to in subparagraphs (a) and (b) shall apply to:

(c) Any most favored nation obligation with respect to an advantage granted by a Party pursuant to a tax agreement;

(d) A non-conforming provision of any existing tax measure ;

(e) The continuation or prompt renewal of a non-conforming provision of any existing tax measure ;

(f) A modification of a non-conforming provision of any existing tax measure, as long as such modification does not reduce its degree of conformity, at the time of the amendment, with any of those Articles; (4)

(g) The adoption or application of any new tax measure aimed at ensuring the application or collection of taxes in an equitable or effective manner, including any tax measure that differentiates between people based on their place of residence for tax purposes, provided that the tax measure does not arbitrarily discriminate between persons, goods or services of the Parties; (5)

(h) a provision that conditions the receipt or continued receipt of an advantage relating to contributions, or income from, a pension fund, pension plan, or other systems to provide pension, retirement or similar benefits, on a requirement in which the Party maintains continuous jurisdiction, regulation or supervision over that fund, plan, or any other agreement.

(2) This without prejudice to the methodology used to determine the value of such investment or property in accordance with the respective laws of the Parties.
(3) This without prejudice to the methodology used to determine the value of such investment or property in accordance with the respective laws of the Parties.
(4) For greater certainty, the modification of non-conforming provisions, according to this subparagraph , may include the adoption of a specific tax on insurance premiums instead of an income tax on insurance premiums.
(5) The Parties understand that this subparagraph should be interpreted by reference to the footnote of Article XIV (d) of the GATS as if the Article were not restricted to services or direct taxes .

Section Section B: General Provisions

Article 19.5. Disclosure of Information

Nothing in this Agreement shall be construed to oblige a Party to provide or allow access to information the disclosure of which would be contrary to its legal system or could impede the application of the law, or which would otherwise be contrary. to the public interest, or that could harm the legitimate commercial interests of certain companies, public or private.

Article 19.6. Traditional Knowledge and Traditional Cultural Expressions

Subject to the international obligations of each Party, each Party may establish appropriate measures to respect, preserve and promote traditional knowledge and traditional cultural expressions.

Chapter 20. FINAL PROVISIONS

Article 20.1. Annexes, Appendices and Footnotes

The annexes, appendices, and footnotes to this Agreement constitute an integral part thereof.

Article 20.2. Entry Into Force and Denunciation

1. The entry into force of this Agreement will be subject to compliance with the internal legal procedures of each Party.

2. This Agreement will enter into force 90 calendar days from the day following the day on which the General Secretariat of ALADI notifies the Parties of having received the last communication informing the fulfillment of the requirements established in domestic legislation.

3. Either Party may denounce this Agreement by written notification to the other Party. This Agreement will cease to be effective 180 days after the date of such notification.

4. The ALADI General Secretariat will be the depository of this Agreement, of which it will send duly authenticated copies to the Parties .

Article 20.. Amendments

1. The Parties may adopt in writing any amendment to this Agreement.

2. Any amendment to this Agreement shall enter into force and form part of it, in accordance with the procedure established in Article 20.2.2.

Article 20.4. Amendments to the WTO Agreement

If any provision of the WTO Agreement that the Parties have incorporated into this Agreement is amended at the multilateral level, the Parties will hold consultations with a view to evaluating the advisability of amending the corresponding provision of this Agreement.

Article 20.5. Accession

1.In compliance with the provisions of the 1980 Montevideo Treaty, this Agreement is open to accession, through prior negotiation, by the other member countries of ALADI.

2.The accession will be formalized once its terms have been negotiated between the Parties and the adherent country, by means of the celebration of an additional protocol to this Agreement that will enter into force 90 days after being deposited with the General Secretariat of ALADI.

Article 20.6. Convergence

The Parties shall promote the convergence of this Agreement with other integration agreements of the Latin American countries, in accordance with the mechanisms established in the 1980 Montevideo Treaty.

Conclusion

Signed in Montevideo, on October 4, 2016, in duplicate, in Spanish.

FOR THE GOVERNMENT OF THE REPUBLIC OF CHILE

FOR THE EASTERN REPUBLIC OF URUGUAY

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  • Chapter   1 INITIAL PROVISIONS AND GENERAL DEFINITIONS 1
  • Article   1.1 Initial Provisions 1
  • Article   1.2 General Definitions for Purposes of this Agreement, Unless Otherwise Specified In this Agreement: 1
  • Chapter   2 TRADE IN GOODS 1
  • Section   A Trade In Goods 1
  • Article   2.1 National Treatment 1
  • Article   2.2 Trade Liberalization Program 1
  • Article   2.3 Export Taxes 1
  • Article   2.4 Import and Export Restrictions 1
  • Article   2.5 Agricultural Export Subsidies 1
  • Article   2.6 Commercial Sample Regime 1
  • Article   2.7 Committee on Trade In Goods 1
  • Section   B Regime of Origin 1
  • Article   2.8 Regime of Origin 1
  • Chapter   3 TRADE FACILITATION 1
  • Article   3.1 Customs Procedures and Trade Facilitation 1
  • Article   3.2 Publication 1
  • Article   3.3 Opportunity to Make Observations Before the Entry Into Force of Customs Resolutions of General Application 1
  • Article   3.4 Advance Rulings 1
  • Article   3.5 Review and Appeal 1
  • Article   3.6 Dispatch of Goods 1
  • Article   3.7 Automation 1
  • Article   3.8 Acceptance of Copies 1
  • Article   3.9 One-Stop Foreign Trade Shops 1
  • Article   3.10 Administration or Risk Management Systems 1
  • Article   3.11 Authorized Economic Operator 2
  • Article   3.12 Cooperation and Mutual Assistance In Customs Matters 2
  • Article   3.13 Confidentiality 2
  • Chapter   4 SMALL AND MEDIUM ENTERPRISES 2
  • Article   4.1 Exchange of Information 2
  • Article   4.2 SME Committee 2
  • Chapter   5 SANITARY AND PHYTOSANITARY MEASURES 2
  • Article   5.1 Definitions 2
  • Article   5.2 Objectives 2
  • Article   5.3 Scope 2
  • Article   5.4 General Provisions 2
  • Article   5.5 Transparency and Information Exchange 2
  • Article   5.6 Committee on Sanitary and Phytosanitary Measures 2
  • Article   5.7 Competent Authorities and Points of Contact 2
  • Chapter   6 TECHNICAL BARRIERS TO TRADE 2
  • Article   6.1 Objectives 2
  • Article   6.2 Scope 2
  • Article   6.3 Incorporation of the TBT Agreement 2
  • Article   6.4 International Standards 2
  • Article   6.5 Cooperation and Trade Facilitation 2
  • Article   6.6 Technical Regulations 2
  • Article   6.7 Conformity Assessment 2
  • Article   6.8 Transparency 2
  • Article   6.9 Committee on Technical Barriers to Trade 3
  • Article   6.10 Exchange of Information 3
  • Article   6.11 Implementation Annexes 3
  • Article   6.12 Technical Consultations 3
  • Chapter   7 CROSS-BORDER TRADE IN SERVICES 3
  • Article   7.1 Definitions 3
  • Article   7.2 Scope 3
  • Article   7.3 National Treatment 3
  • Article   7.4 Most-Favored- Nation Treatment 3
  • Article   7.5 Market Access 3
  • Article   7.6 Local Presence 3
  • Article   7.7 Non-conforming Measures 3
  • Article   7.8 National Regulations 3
  • Article   7.10 Denial of Benefits 3
  • Article   7.11 Transparency 3
  • Article   7.12 Payments and Transfers  (3) (4) 3
  • Annex 7.12  PAYMENTS AND TRANSFERS 3
  • Chapter   8 ELECTRONIC COMMERCE 4
  • Article   8.1 Definitions 4
  • Article   8.2 Scope and general provisions 4
  • Article   8.3 Customs Duties 4
  • Article   8.4 Legal Framework for Electronic Transactions 4
  • Article   8.5 Electronic authentication and electronic signatures 4
  • Article   8.6 Online Consumer Protection 4
  • Article   8.7 Protection of personal information 4
  • Article   8.8 Administration of Paperless Trade 4
  • Article   8.9 Principles on access to and use of the Internet for electronic commerce 4
  • Article   8.10 Cross-border transfer of information by electronic means 4
  • Article   8.11 Location of computer facilities 4
  • Article   8.12 Unsolicited Commercial Electronic Communications 4
  • Article   8.13 Cooperation 4
  • Article   8.14 Cooperation on Cybersecurity Issues 4
  • Chapter   9 COMPETITION POLICY 4
  • Article   9.1 Objectives 4
  • Article   9.2 Cooperation and Coordination 4
  • Article   9.3 Consultations 4
  • Article   9.4 Non-application of dispute settlement 4
  • Chapter   10 INTELLECTUAL PROPERTY 4
  • Article   10.1 Definitions 4
  • Article   10.2 General Provisions 4
  • Article   10.3 National Treatment 4
  • Article   10.4 Objectives 4
  • Article   10.5 Principles 4
  • Article   10.5 bis Commitments of the Parties on Certain Public Health Measures 4
  • Article   10.6 International Agreements 4
  • Article   10.7 Exhaustion of Intellectual Property Rights 4
  • Article   10.8 Public Domain 4
  • Article   10.9 Application of the Agreement to Existing Matters 5
  • Article   10.10 Cooperation 5
  • Article   10.11 Geographical Indications and Appellations of Origin 5
  • Article   10.12 Understanding on Recognition or Protection of Geographical Indications and Appellations of Origin in International Agreements 5
  • Chapter   11 LABOR 5
  • Article   11.1 Definitions 5
  • Article   11.2 Objectives 5
  • Article   11.3 Shared Commitments 5
  • Article   11.4 Labor Rights 5
  • Article   11.5 Non-Derogation 5
  • Article   11.6 Enforcement of Labor Law 5
  • Article   11.7 Forced or Compulsory Labor 5
  • Article   11.8 Corporate Social Responsibility 5
  • Article   11.9 Cooperation 5
  • Article   11.10 Public Awareness and Procedural Safeguards 5
  • Article   11.11 Public Communications 5
  • Article   11.12 Public Participation 5
  • Article   11.13 Institutional Provisions 5
  • Article   11.14 Labor Consultations 5
  • Article   11.15 Non-application of Dispute Resolution 5
  • Chapter   12 ENVIRONMENT 6
  • Article   12.1 Definitions 6
  • Article   12.2 Objectives 6
  • Article   12.3 General Commitments 6
  • Article   12.4 Multilateral Environmental Agreements 6
  • Article   12.5 Procedural Issues 6
  • Article   12.6 Corporate Social Responsibility 6
  • Article   12.7 Opportunities for public participation 6
  • Article   12.8 Public Communications 6
  • Article   12.9 Voluntary mechanisms for improving environmental performance 6
  • Article   12.10 Institutional Provisions 6
  • Article   12.11 Environmental Cooperation 6
  • Article   12.12 Environmental consultations 6
  • Article   12.13 Non-application of dispute settlement 6
  • Chapter   13 COOPERATION 6
  • Article   13.1 Objectives 6
  • Article   13.2 Scope 6
  • Article   13.3 Areas of Cooperation and Capacity Building 6
  • Article   13.4 Cooperation activities 6
  • Article   13.5 Cooperation Committee 6
  • Article   13.6 Resources 7
  • Article   13.7 Non-application of dispute settlement 7
  • Chapter   14 GENDER AND TRADE 7
  • Article   14.1 General Provisions 7
  • Article   14.2 International Conventions 7
  • Article   14.3 Cooperation activities 7
  • Article   14.4 Gender Committee 7
  • Article   14.5 Consultations 7
  • Article   14.6 Non-application of Dispute Resolution 7
  • Chapter   15 REGULATORY COHERENCE 7
  • Article   15.1 Definitions 7
  • Article   15.2 General Provisions 7
  • Article   15.3 Scope of regulatory measures covered 7
  • Article   15.4 Coordination and Review Processes or Mechanisms 7
  • Article   15.5 Implementation of major good regulatory practices 7
  • Article   15.6 Regulatory Coherence Committee 7
  • Article   15.7 Cooperation 7
  • Article   15.8 Notification of Implementation 7
  • Article   15.9 Relationship to other chapters 7
  • Article   15.10 No Application of Dispute Settlement 7
  • Chapter   16 TRANSPARENCY AND ANTI- CORRUPTION 7
  • Section   A Definitions 7
  • Article   16.1 Definitions 7
  • Section   B Transparency 7
  • Article   16.2 Publication 7
  • Article   16.3 Administrative procedures 8
  • Article   16.4 Review of administrative acts 8
  • Article   16.5 Provision of information 8
  • Section   C Anti-corruption 8
  • Article   16.6 Scope of application 8
  • Article   16.7 Measures to combat corruption 8
  • Article   16.8 Promotion of the integrity of public officials 8
  • Article   16.9 Application and enforcement of anti-corruption laws 8
  • Article   16.10 Participation of the private sector and society 8
  • Article   16.11 dispute settlement 8
  • Section   D Final Provisions 8
  • Article   16.12 Relationship with other international agreements 8
  • Article   16.13 Relationship with other chapters of this Agreement 8
  • Article   16.14 Relationship with the legal system of the Parties 8
  • Chapter   17 ADMINISTRATION OF THE AGREEMENT 8
  • Article   17.1 Free Trade Commission 8
  • Article   17.2 Functions of the Commission 8
  • Article   17.3 Contact points 8
  • Annex 17.1.1  Members of the Free Trade Committee 8
  • Chapter   18 SETTLEMENT OF DISPUTES 8
  • Article   18.1 General provisions 8
  • Article   18.2 Scope of application 8
  • Article   18.3 Choice of forum 8
  • Article   18.4 Consultations 8
  • Article   18.5 Intervention of the Free Trade Commission 8
  • Article   18.6 Establishment of an arbitral tribunal 9
  • Article   18.7 Terms of reference of the arbitral tribunal 9
  • Article   18.8 Requirements of the arbitrators 9
  • Article   18.9 Selection of the arbitral tribunal 9
  • Article   18.10 Role of the arbitral tribunal 9
  • Article   18.11 Rules of procedure of the arbitral tribunal 9
  • Article   18.12 Draft award of the arbitral tribunal 9
  • Article   18.13 Award of the arbitral tribunal 9
  • Article   18.14 Request for clarification of the award 9
  • Article   18.15 Suspension and termination of the procedure 9
  • Article   18.16 Compliance with the award of the arbitral tribunal 9
  • Article   18.17 Compensation or suspension of benefits 9
  • Article   18.18 Emergency cases 9
  • Article   18.19 Examination of compliance and suspension of benefits 9
  • Article   18.20 Good offices, conciliation and mediation 9
  • Article   18.21 Administration of dispute settlement procedures 9
  • Annex 18.2  Nullification or Impairment 9
  • Chapter   19 GENERAL EXCEPTIONS AND PROVISIONS 9
  • Section   A Exceptions 9
  • Article   19.1 General Exceptions 9
  • Article   19.2 Security Exceptions 9
  • Article   19.3 Temporary safeguard measures 9
  • Article   19.4 Tax Measures 10
  • Section   Section B: General Provisions 10
  • Article   19.5 Disclosure of Information 10
  • Article   19.6 Traditional Knowledge and Traditional Cultural Expressions 10
  • Chapter   20 FINAL PROVISIONS 10
  • Article   20.1 Annexes, Appendices and Footnotes 10
  • Article   20.2 Entry Into Force and Denunciation 10
  • Article   20. Amendments 10
  • Article   20.4 Amendments to the WTO Agreement 10
  • Article   20.5 Accession 10
  • Article   20.6 Convergence 10
    • Name
    Chile - Uruguay FTA (2016)
    PDF Link
    Chile - Uruguay FTA (2016)
    Signed date
    04 / Oct / 2016
    Date into force
    13 / Dec / 2018
    Treaty type
    Other International Investment Agreements
    Origin language
    es
    Party ISO codes
    CHL,URY
    Relationship with other documents
    Type Agreements Date of signature Date of entry in force
    IT_OVERLAP Investment Facilitation for Development (2024)
    IT_OVERLAP Chile - Uruguay BIT (2010) 25 / Mar / 2010 18 / Mar / 2012
    IT_OVERLAP Chile - Uruguay BIT (1995) 26 / Oct / 1995 22 / Apr / 1999
    IT_OVERLAP Chile - Mercosur Complementation Agreement (1996) 25 / Jun / 1996 01 / Oct / 1996
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    PDF
    Original PDF
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