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 29   Termination  
This Agreement shall continue in effect indefinitely, but either of the Contracting States may, on or before 30 June in any calendar year beginning after the expiration of 5 years from the date of its entry into force, give to the other Contracting State through the diplomatic channel written notice of termination and, in that event, this Agreement shall cease to be effective:


(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 notice of termination is given;

(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 notice of termination is given;


(b) in Argentina:


(i) in respect of taxes withheld at source, in relation to amounts derived on or after 1 January in the calendar year next following that in which the notice of termination is given;

(ii) in respect of other Argentine tax, in relation to tax chargeable for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice of termination is given.

IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement.

DONE at Buenos Aires, this twenty-seventh day of August, 1999, in duplicate in the English and Spanish languages, both texts being equally authentic.


FOR THE GOVERNMENT OF
AUSTRALIA:
FOR THE GOVERNMENT OF
THE ARGENTINE REPUBLIC:
Mark Vaile Andres Cisneros


PROTOCOL

THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE ARGENTINE REPUBLIC

Have agreed at the signing of the Agreement between the two Governments for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income upon the following provisions which shall form an integral part of the said Agreement (in this Protocol referred to as " the Agreement " ).




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