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
SECTION 3
3
With respect to Article 12:
(a) the limitations on the taxation at source provided for under paragraph 2 are, in the case of Argentina, subject to the registration requirements provided for in its domestic law;
(b) in the case of Argentina, royalties also includes any payment derived from the transfer of news by an international news agency but if a resident of Australia is beneficially entitled to that payment the tax charged shall not exceed 3 per cent of the gross amount of the payment.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
With respect to Article 12:
(a) the limitations on the taxation at source provided for under paragraph 2 are, in the case of Argentina, subject to the registration requirements provided for in its domestic law;
(b) in the case of Argentina, royalties also includes any payment derived from the transfer of news by an international news agency but if a resident of Australia is beneficially entitled to that payment the tax charged shall not exceed 3 per cent of the gross amount of the payment.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.