ARGENTINA Law and Practice Contributed by: Daniel Rinci, Tomas Cabanelas, Fernando García and Marisa Majul, Rinci & Asociados
8. Mutual Agreement Procedures and Arbitration 8.1 Availability and Legal Basis Argentina provides for the use of mutual agreement procedures (MAPs) under the MAP articles of its bilat - eral tax treaties, which generally follow Article 25 of the OECD or UN Model. Argentina has also implemented the minimum stand - ard on MAP under BEPS Action 14, committing to resolve MAP cases in a timely and effective man - ner. The country has published its MAP profile on the OECD website, which sets out its policies and procedures for initiating, processing, and resolving MAP cases. Argentina’s MAP programme is relatively nascent compared to those of OECD members, and the volume of MAP cases handled by the competent authority remains modest. 8.2 Application Deadlines Under most of Argentina’s treaties, a MAP request must be submitted within three years of the first notification of the action giving rise to taxation not in accordance with the treaty – consistent with the OECD Model Article 25 (1) standard. Some older trea - ties contain shorter limitation periods. Under Argen - tina’s domestic MAP guidance, requests must be submitted to the competent authority in writing with sufficient information to identify the taxpayer, the rel - evant treaty, the transactions at issue, and the basis Argentina has not opted into mandatory binding arbi - tration under the MLI (Article 18) and has not included binding arbitration clauses in its bilateral tax treaties. This means that MAP resolution remains subject to the political will of both competent authorities, with no guaranteed mechanism for final resolution if they cannot reach agreement. Argentina’s position reflects a broader reluctance among many developing and emerging economies to accept mandatory arbitration, given concerns about sovereignty, the costs of arbitration proceedings, and the perception that arbitration panels may not give sufficient weight to developing-country perspectives. for the claim of treaty non-compliance. 8.3 Mandatory Binding Arbitration
information, broadly modelled on Article 26 of the OECD or UN Model. • Tax information exchange agreements – Argentina has entered into TIEAs with a number of jurisdic - tions, particularly offshore financial centres, where no comprehensive DTT exists. • CRS competent authority agreements – Argentina has entered into multilateral automatic exchange of financial account information under the CRS framework. 7.2 Exchange of Information Clauses in Tax Agreements Argentina participates in all three standard modalities of information exchange: • On-request exchange – Argentina may request specific information from treaty partners relating to identified taxpayers or transactions, and must respond to incoming requests from foreign compe - tent authorities within the standard timeframes. • Automatic exchange – Argentina exchanges finan - cial account information automatically under the CRS framework with over 100 jurisdictions annu - ally. FATCA exchange with the United States also occurs on an automatic basis under the IGA. • Spontaneous exchange – Argentina may spontane - ously transmit information to foreign tax authorities when it becomes aware of information likely to be of interest to those authorities, consistent with the MAC and applicable treaty obligations. Argentina has largely met the international stand - ard for effective exchange of information and has received satisfactory ratings in OECD Global Forum peer reviews. 7.3 Other Forms of International Tax Collaboration Argentina actively participates in the OECD/G20 Inclusive Framework on BEPS, attending meetings and contributing to the development of internation - al standards. This participation provides a channel for technical collaboration with other tax authorities beyond formal legal instruments.
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