Convention between Canada and the Argentine Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
| Coming into Force | 30 December 1994 |
| Subject Terms | Taxation |
| Date of Conclusion | 29 April 1993 |
| Registration Date | 13 August 1998 |
| Registration Number | 34981 |
| Type of Document | Bilateral |
| Participants | Argentina,Canada |
| Party Submitting the Application for Registration | Canada |
No.
34981
Canada
and
Argentina
Convention
between
Canada
and
the
Argentine
Republic
for
the
avoidance of
double
taxation
and the prevention
of
fiscal evasion
with
respect
to taxes
on
income
and
on
capital
(with
protocol).
Buenos
Aires,
29
April
1993
Entry
into
force:
30
December
1994
by
the
exchange
of
instruments
of
ratification,
in
accordance
with
article
29
with
effect
on
1
January
1995
Authentic
texts:
English, French
and
Spanish
Registration
with
the
Secretariat
of
the
United
Nations:
Canada,
13
August
1998
Canada
et
Argentine
Convention
entre
le
Canada
et
la
R6publique
argentine
en
vue
d'6viter
les
doubles
impositions
et
de
pr~venir
l'6vasion
fiscale
en
matiere
d'impats
sur
le
revenu
et
sur
la
fortune
(avec
protocole).
Buenos Aires,
29
avril
1993
Entree
en
vigueur
:
30
dicembre
1994
par
change
des
instruments
de
ratification,
conform
ment
6
Particle
29
avec
effet
au
lerjanvier
1995
Textes
authentiques
:
anglais,
franqais
et
espagnol
Enregistrement
aupres
du
Secretariat
des
Nations
Unies
:
Canada,
13
aoat
1998
Volume
2027,
1-34981
[ENGLISH
TEXT
-
TEXTE
ANGLAIS]
CONVENTION
BETWEEN
CANADA
AND
THE
ARGENTINE
REPUBLIC
FOR
THE
AVOIDANCE
OF
DOUBLE
TAXATION AND
THE
PREVEN-
TION
OF
FISCAL
EVASION
WITH RESPECT
TO
TAXES
ON
INCOME
AND
ON
CAPITAL
The
Governmeat
of
Canada
and
the
Government
of
the
Argentine
Republic, desiring
to
conclude
a
Convention
for
the
avoidance
of
double
taxation
and
the
prevention
of
fiscal
evasion with
respect
to
taxes
on
income
and
on
capital,
Have
agreed
as
follows:
I.
SCOPE
OF
THE
CONVENTION
Article
1.
Personal
Scope
This
Convention shall
apply
to
persons
who
are
residents
of
one
or
both
of
the Con-
tracting
States.
Article
2.
Taxes
Covered
1.
This
Convention
shall
apply
to
taxes
on income and
on
capital
imposed on
behalf
of
each
Contracting
State,
irrespective
of
the
manner
in
which
they
are
levied.
2.
There
shall be
regarded
as
taxes
on
income
and
on
capital
all
taxes
imposed
on total
income,
on
total
capital,
or
on
elements
of
income
or
of
capital, including
taxes
on
gains
from
the
alienation
of
movable
or
immovable
property,
as
well
as
taxes
on
capital appreci-
ation.
3.
The
existing
taxes
to
which
the
Convention
shall apply
are,
in
particular:
(a)
In the case
of
Canada:
The
taxes
imposed
by the
Government
of
Canada
under
the
Income
Tax
Act
(hereinafter referred
to
as
"Canadian
tax");
(b)
In
the case
of
Argentina:
(i)
The
income
tax
(impuesto
a
las
ganancias);
(ii)
The assets
tax
(impuesto sobre
los
activos);
and
(iii)
The
personal
assets tax
(impuesto
personal
sobre
los
bienes
no
incorporados
al
proceso economico)
(hereinafter referred
to
as
"Argentine
tax").
4.
The
Convention
shall
apply
also
to any identical
or
substantially
similar
taxes
which
are
imposed after
the
date
of
signature
of
the
Convention
in
addition
to,
or
in
place
of,
the
existing
taxes.
The
competent
authorities
of
the
Contracting
States shall
notify each
other
of
significant changes which
have
been
made
in
their
respective
taxation
laws.
Volume
2027,
1-34981
II.
DEFINITIONS
Article
3.
General
Definitions
1.
For
the
purposes
of
this
Convention,
unless
the
context
otherwise requires:
(a)
The
terms
"a
Contracting
State"
and
the other
Contracting
State"
mean,
as
the
con-
text
requires,
Canada
or Argentina;
(b)
The
term
"person"
includes
an
individual,
a
company
and any
other body
of
per-
sons;
in
the
case
of
Canada
it
also
includes
an
estate,
a
trust
and
a
partnership;
(c)
The
term
"company"
means any
body
corporate
or any
entity
which
is
treated
as a
body
corporate for
tax
purposes;
in
French,
the
term
"societ6"
also
means
a
"corporation"
within
the
meaning
of
Canadian
law;
(d)
The terms
"enterprise
of
a
Contracting
State"
and
"enterprise
of
the
other
Contract-
ing
State"
mean
respectively
an
enterprise
carried
on by
a
resident
of
a
Contracting
State
and
an
enterprise carried
on
by
a
resident
of
the
other
Contracting
State;
(e)
The term
"international
traffic"
means
any
voyage
of
a
ship or
aircraft operated
by
an
enterprise
of
a
Contracting
State
to
transport passengers
or
property
except
where
the
principal
purpose
of
the
voyage
is
to
transport
passengers
or
property
between
places
with-
in
the
other
Contracting
State;
(f)
The
term "tax"
means
Canadian tax
or Argentine
tax,
as
the
context
requires;
(g)
The
term "national"
means:
(i)
Any
individual
possessing
the
nationality
of
a
Contracting
State;
(ii)
Any
legal
person,
partnership
and
association
deriving
its
status
as
such from the
laws
in
force in
a
Contracting
State;
(h)
The
term
"competent
authority" means:
(i)
In
the
case
of
Canada,
the
Minister
of
National
Revenue
or
his
authorized represen-
tative,
(ii)
In
the
case
of
Argentina,
the
Ministry
of
Economy, Secretary
of
Public
Revenue
(el
Ministerio
de
Economia,
Secretaria
de Ingresos
Publicos).
2.
As
regards
the
application
of
the
Convention
by
a
Contracting
State
at any
time any
term
not defined
therein shall,
unless
the
context
otherwise
requires,
have
the
meaning
which
it
has
at
that time
under
the
law
of
that
State
concerning
the
taxes
to
which
the
Con-
vention
applies.
Article
4.
Resident
I .
For
the
purposes
of
this
Convention,
the
term
"resident
of
a
Contracting
State"
means:
(a)
Any
person
who,
under
the
laws
of
that
State,
is
liable
to
tax
therein
by
reason
of
his domicile, residence,
place
of
management,
place
of
incorporation or
any
other
criterion
of
a
similar
nature;
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