Agreement between the Government of the Argentine Republic and the Government of Malaysia for reciprocal exemption with respect to taxes on income from the operation of ships and aircraft in international traffic

• Coming into Force: 09 February 2001
• Citation: UNTS v. 2175 (p.373)
• Date of Conclusion: 03 October 1997
• Registration Date: 13 March 2002
• Registration Number: 38226
• Subject Terms: Taxation,Ships and shipping,Transport,Aviation
• Type of Document: Bilateral
• Participants: Argentina,Malaysia
• Party Submitting the Application for Registration: Argentina

No.

38226

Argentina

and

Malaysia

Agreement

between

the

Government

of

the

Argentine

Republic

and

the

Government

of

Malaysia

for

reciprocal

exemption

with

respect

to

taxes

on

income

from

the

operation

of

ships

and

aircraft

in

international

traffic.

Buenos

Aires,

3

October

1997

Entry

into

force:

9

February

2001,

in

accordance

with

article

8

Authentic

texts:

Bahasa

Malaysia,

English

and

Spanish

Registration

with

the

Secretariat

of

the

United

Nations:

Argentina,

13

March

2002

Argentine

et

Malaisie

Accord

entre

le

Gouvernement

de

la

R6publique

argentine

et

le

Gouvernement

de

ia

Malaisie

relatif

A

I'exoneration

reciproque

des

impositions

sur

le

revenu

provenant

de

l'op6ration

des

bateaux

et

des

a~ronefs

dans

le

traffic

international.

Buenos Aires,

3

octobre

1997

Entree

en

vigueur

:

9f~vrier

2001,

conform

ment

i

l'article

8

Textes

authentiques

:

malais,

anglais

et

espagnol

Enregistrement

aupres

du

Secretariat

des

Nations

Unies

:

Argentine,

13

mars 2002

Volume

2175,

1-38226

[ENGLISH

TEXT -

TEXTE

ANGLAIS]

AGREEMENT BETWEEN

THE

GOVERNMENT

OF

THE

ARGENTINE

RE-

PUBLIC

AND

THE

GOVERNMENT

OF

MALAYSIA

FOR

RECIPROCAL

EXEMPTION

WITH

RESPECT

TO

TAXES

ON

INCOME

FROM THE

OP-

ERATION

OF

SHIPS

AND

AIRCRAFT

IN

INTERNATIONAL

TRAFFIC

The

Government

of

the

Argentine

Republic and

the

Government

of

Malaysia,

desiring

to

conclude

an

agreement

for reciprocal

exemption

with

respect

to

taxes

on

income

from

the

operation

of

ships

and

aircraft

in

international

traffic,

have

agreed

as

follows:

Article

I

Personal

Scope

This

Agreement

shall

apply

to

persons who

are

residents

of

one

or

both

of

the

Con-

tracting

States.

Article

2

Taxes

Covered

1.

This

Agreement

shall

apply

to

taxes

on

income

imposed

by a

Contracting

State,

ir-

respective

of

the

manner

in

which

they

are

levied.

2.

The

existing

taxes

to

which

this

Agreement

shall

apply

are

in

particular:

i)

in

the

case

of

Argentina,

the

income

tax; and

ii)

in

the

case

of

Malaysia,

the

income

tax.

3.

This

Agreement

shall

apply

also

to

any

identical

or

substantially similar

taxes

which

are

imposed

by

a

Contracting

State

after

the

date

of

signature

of

this

Agreement

in

addition

to,

or

in

place

of,

the

existing

taxes.

Article

3

Definitions

1.

In

this

Agreement,

unless

the

context

otherwise requires:

a)

the

term

"person"

includes

an

individual,

a

partnership,

a

company

and

any

other

body

of

persons which

is

treated

as

a

person for

tax

purposes;

b)

the

term

"company"

means

any

body corporate

or any entity

which

is

treated

as

a

body

corporate

for

tax

purposes;

c)

the terms

"a

Contracting

State"

and

"the

other

Contracting

State" mean

Malaysia

or

Argentina

as

the

context

requires;

d)

the

term

"enterprise

of

a

Contracting

State"

means an

enterprise

carried

on

by

a

res-

ident

of

a

Contracting

State;