AUSTRALIAN TAX TREATIES

Argentine Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE ARGENTINE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 28   Entry into Force  
Both Contracting States shall notify each other in writing of the completion of their respective statutory and constitutional procedures required for the entry into force of this Agreement. [1]

Notes to this effect were exchanged at Buenos Aires 23-30 December 1999.

This Agreement shall enter into force on the date of the last notification, [2]

The Agreement and Protocol entered into force 30 December 1999.

and thereupon this Agreement shall have effect:


(a) in Australia:


(i) in respect of withholding tax on income that is derived by a nonresident, in relation to income derived on or after 1 January in the calendar year next following that in which the Agreement enters into force;

(ii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July in the calendar year next following that in which the Agreement enters into force;

(iii) in respect of income, profits or gains from the operation of aircraft to which Article 8 or paragraph 4 of Article 13 of this Agreement applies, in relation to tax on such income, profits or gains of any year of income beginning on or after 27 September 1988;


(b) in Argentina:


(i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following that in which the Agreement enters into force;

(ii) in respect of other Argentine tax, in relation to tax chargeable for any tax year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force;

(iii) in respect of income, profits or gains from the operation of aircraft to which Article 8 or paragraph 4 of Article 13 of this Agreement applies, in relation to tax on such income, profits or gains of any year of income beginning on or after 27 September 1988.



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