Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 15/09/2019

Argentina

Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 13 September 2012 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply:

Article 2, paragraph 1.a.i:
Income Tax.

Article 2, paragraph 1.b.ii:
Contributions to Social Security.

Article 2, paragraph 1.b.iii. A:
Tax on Personal Property.

Article 2, paragraph 1.b.iii. C:
Value Added Tax.

Article 2, paragraph 1.b.iii. D:
Tax on Liquid Fuels,
Domestic Tax, Law 24764,
Tax on Insurance and other Assets, Law 3764.

Article 2, paragraph 1.b.iii. G:
Presumptive Income Tax,
Real Property Transfer Tax,
Tax on the Debits and Credits originated from Financial Transactions, Law 25413,
Simpified Regime for Taxpayers (Monotributo).
Period covered: 01/01/2013 -
Articles concerned : 2

Declaration transmitted by the Embassy of the Argentine Republic in France to the Secretariat General of the OECD on 4 October 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 04/10/2018 -
Articles concerned : 28

Declaration transmitted by the Embassy of the Argentine Republic in France to the Secretariat General of the OECD on 31 October 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 31/10/2018 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.