Argentina’s Federal Tax Authorities (AFIP) issued General Resolution 3576/2013 (published in the Official Gazette on 31 December 2013 covering the new list of the countries, jurisdictions, territories and tax systems that are considered “cooperative for purposes of fiscal transparency.” This follows Decree 589/2013, date 30 May 2013, which modified the rules on low or nil tax jurisdictions (tax havens), and eliminated the “black” list from the Regulatory Decree to the Income Tax Law (ITL) of 87 countries, jurisdictions and territories considered as tax havens. Decree 589/2013 and the AFIP were empowered to establish a new list of “cooperative for purposes of fiscal transparency.”
Accordingly, the AFIP have establishing that from 1 January 2014 the new list will be available through the AFIP’s website. The new list includes the “cooperators” divided into three categories:
- Countries with which Argentina has signed Double Tax Agreements (DTA) or Tax Information Exchange Agreements (TIEA), including Andorra, Australia, Azerbaijan, Bahamas, Belgium, Bermuda, Bolivia, Brazil, Cayman Islands, Canada, China, Costa Rica, Denmark, Ecuador, Finland, France, Germany, Guernsey, India, Italy, Jersey, Macedonia, Isle of Man, Monaco, Norway, Netherlands, Peru, Russia, San Marino, South Africa, Spain, Sweden, United Kingdom and Uruguay
- Countries included in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, including, Albania, Andorra, Anguilla, Aruba, Australia, Austria, Belgium, Belize, Bermuda, Brazil, Canada, Czech Republic, Chile, China, Colombia, Costa Rica, Croatia, Curacao, Denmark, Estonia, Faroe Islands, Finland, France, Georgia, Ghana, Greenland, Guatemala, Greece, Hungary, Iceland, India, Indonesia, Ireland, Italy, Japan, Kazakhstan, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Isle of Man, Morocco, Mexico, Moldavia, Montserrat, Nigeria, Norway, New Zealand, Netherlands, Poland, Portugal, Romania, Russia, Saudi Arabia, San Marino, Saint Martin, Singapore, Slovenia, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Tunisia, Turks and Caicos, Turkey, Ukraine, United Kingdom, United States and British Virgin Islands
- Countries with which Argentina has initiated negotiations to sign a tax information exchange agreement (TIEA) or a DTA, with an exchange of information clause, including, Angola, Armenia, Vatican City, Cuba, Dominican Republic, El Salvador, Arab Emirates, Philippines, Haiti, Honduras, Israel, Jamaica, Kenya, Kuwait, Macao, Mauritius, Montenegro, Nicaragua, Panama, Paraguay, Qatar, Turkmenistan, Venezuela and Vietnam.
