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

Nature of declaration : Reservations
Status as of 17/09/2019

Argentina

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

The Argentine Republic shall not provide any type of assistance in relation to the taxes of the other Parties as mentioned in Article 2, paragraph 1, sub-paragraphs b.i or b.iv, of the Convention according to Article 30, paragraph 1.a, of the Convention.
Period covered: 01/01/2013 -
Articles concerned : 30

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

The Argentine Republic shall not provide assistance in the collection of tax claims or in the collection of administrative fines, for all the taxes, according to the provisions of Articles 11 and 12 of the Convention.
Period covered: 01/01/2013 -
Articles concerned : 30

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

The Argentine Republic shall not provide assistance for the notification and the transfer of documents for any tax, according to the provisions of Article 17 of the Convention.
Period covered: 01/01/2013 -
Articles concerned : 30


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