Australian Tax Treaties
If, after the date of signature of the Agreement, the Argentine Republic concludes a double tax Agreement with a State that is a member country of the Organisation for Economic Cooperation and Development, and the secondmentioned Agreement:
(a) limits the rate of taxation on dividends to which, under the firstmentioned Agreement, a 10 per cent limit applies to a rate that is lower, or specifies a level of participation in the capital of the company lower than 25 per cent, then the Contracting States shall consult each other with a view to agreeing to a rate or level of participation that is lower than that provided for in the firstmentioned Agreement;
(b) limits the rate of taxation on interest to which, under the firstmentioned Agreement, a 12 per cent limit applies to a rate that is lower than that provided for in the firstmentioned Agreement, then the rate provided for in the secondmentioned Agreement or 10 per cent (whichever is the greater) shall apply for the purposes of paragraph 2 of Article 11 as from the date of entry into force of the secondmentioned Agreement;
(c) limits the rate of taxation on royalties to which, under the firstmentioned Agreement, a 15 per cent limit applies to a rate that is lower than that provided for in the firstmentioned Agreement, then the rate provided for in the secondmentioned Agreement or 10 per cent (whichever is the greater) shall apply for the purposes of paragraph 2(b) of Article 12 as from the date of entry into force of the secondmentioned Agreement.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
