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 3   General Definitions  

1  
In this Agreement, unless the context otherwise requires and in accordance with international law:


(a) the term " Argentina " , when used in a geographical sense, includes:


(i) the maritime areas adjacent to the outer limit of the territorial sea, to the extent to which the Argentine Republic possesses sovereignty rights and jurisdiction, and

(ii) the continental shelf and exclusive economic zone of the Argentine Republic only in relation to exploration and exploitation of natural resources, and to tourism or recreation on off-shore installations;


(b) the term " Australia " , when used in a geographical sense, excludes all external territories other than:


(i) the Territory of Norfolk Island;

(ii) the Territory of Christmas Island;

(iii) the Territory of Cocos (Keeling) Islands;

(iv) the Territory of Ashmore and Cartier Islands;

(v) the Territory of Heard Island and McDonald Islands; and

(vi) the Coral Sea Islands Territory,
and includes:

(i) the 12 nautical mile territorial sea, and

(ii) the contiguous zone for purposes consistent with international law, and

(iii) the continental shelf and exclusive economic zone of Australia but only in relation to exploration for and exploitation of the living and non-living natural resources, and in relation to tourism or recreation on offshore installations;


(c) the term " Argentine tax " means tax imposed by Argentina, being tax to which this Agreement applies by virtue of Article 2;


(d) the term " Australian tax " means tax imposed by Australia, being tax to which this Agreement applies by virtue of Article 2;


(e) the term " company " means any body corporate or any entity which is treated as a company or body corporate for tax purposes;


(f) the term " competent authority " means, in the case of Argentina, the Ministry of Economy and Works and Public Services, Secretariat of Finance ( el Ministerio de Economia y Obras y Servicios Publicos, Secretaria de Hacienda ) and, in the case of Australia, the Commissioner of Taxation or an authorised representative of the Commissioner;


(g) the terms " a Contracting State " and " other Contracting State " mean Argentina or Australia, as the context requires;


(h) the terms " enterprise of a Contracting State " and " enterprise of the other Contracting State " mean an enterprise carried on by a resident of Australia or an enterprise carried on by a resident of Argentina, as the context requires;


(i) the term " international traffic " means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely from a place or between places in the other Contracting State;


(j) the term " person " includes an individual, a company and any other body of persons;


(k) the term & ldquo;tax " means Australian tax or Argentine tax, as the context requires, but does not include any penalty or interest imposed under the law of either Contracting State relating to its tax.

2  
As regards the application of this Agreement by a Contracting State at any time, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which this Agreement applies.




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