According to media reports, the tax information exchange agreement (TIEA) signed between South Africa and Argentina entered into force on November 28, 2014.
The Agreement shall apply to any identical taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes, or any substantially similar taxes if the Parties so agree. The competent authority of each Party shall notify the other of substantial changes in laws which may affect the obligations of that Party pursuant to this Agreement. The agreement was signed on 3rd August 2013.
