ARGENTINA RESPUBLlKASI AZaRBAYCAN RESPUBLlKASI

ARGENTINA RESPUBLlKASI
va
AZaRBAYCAN RESPUBLlKASI
ARASINDA
MaDaNlvvaT SAHaSINDa aMaKDA~LlQ HAQQINDA SAZI~
Bundan sonra "Terefler" adlandmlacaq Argentina Respubllkast ve Azerbaycan
Respublikasr,
Her iki 61kenin xalqlan arasmda dostluq münasibetlerini, qarsrliqh anlasrna ve
etirnadt m6hkemlendirmeyi arzu ederek,
Her iki 61ke arasmda medeniyyet, incesenet ve kinematoqrafiya sahelerinde
elaqelerini geni§lendirmeyi isteyerek,
a§agldakllar barede razlliga geldiler.
Madda 1
Bu Sazísin müddaalannrn
a§agldakllardlr:
heyata
keyirilmesi
üzra
selahiyyetli
orqanlar
Argentina Respublikasi admdan - Milli Medeniyyet Nazirliyi;
Azerbaycan Respublikast admdan - Medeniyyet ve Turizm Nazirliyi.
Madda 2
Terefler bu Sazis yeryivesinde emekda§ligl d6vletlerinin qanunvericiliyine ve
teref olduqlan beynelxalq müqavilelere uygun olaraq qarsthqh fayda esasmda
heyata keyirecekler. Her bir Teref vstandaslarrrun diger 61kenin bedii ve medeni
deyerlerine geni§ ylXI§lnI asanlasdrracaq ve bütün seviyyelerde rnüvafiq ictimai
ve ozel tssabbüslari tssviq edecekler.
Madda 3
Terefler medeniyyet sahesinde bírbasa elaqelerin qurulmasiru tssviq edecek ve
pesskar opera, teatr ve musiqi qruplannm, elece de diger bedii qruplar ve solo
ifacrlann kommersiya ve qeyri-kommersiya asash qastrol seferlerinin taskilini
destekleyecekler.
Madda 4
Tarafler, bir-birilarini oz olkalarinda keclrtlscsk konfrans, rnüsabiqs, festival va
rnadaniyyat va lncasanst sahalsrindeki digar .beynalxalq tsdblrlsr haqqinda
óncsdan rnalurnatlandrracaqlar. Bu malumat mübadilasi bu Saziªin 12-ci
Maddasina uygun olaraq yaradrlacaq Birga Komissiya vasltssíle hayata
kecirilacakdlr.
Madda 5
Tereflsr muzey, kitabxana va ictimai arxivlari arasmda amakdaªhgl
dasteklayacsklar. Medani mülkiyyatin nürnayis etdirilmasi halrnda, Tersñer oz
qanunvericiliklarina va tarsfdar cixdiqlan beynalxalq rnüqavllslare uygun olaraq
onlarrn qorunrnast va tahlükasizliyi ücün bütün lazrml tadblrlsrí g5racaklar.
Bundan slava, onlar milli kitabxanalar arasmda birbasa elaqelari, xüsusils
Azarbaycan va Argentina rnovzusunda materiallara ylXIª1 destaklsyscakler.
Madda 6
Tarañer hsr iki ólksdskí msdsnlyyat tssísatr, qrup, assostasrya, fondlar va
yaradrct tsbistli digar madaniyyet taskilatlan arasrnda birbasa arnskdaslrgm
inkisafuu tssviq edecsk va onlann arasmda tasisatlararast rnüqavilalarín
baqlanrnasrm hsveslendlrscaklsr.
Madda 7
Tareñsr msdsníyyst, lncssenat, xüsusils da adabiyyat sahalarinda alda
olunmus tscrübanin konfrans, simpozium va digar forumlann tsskili, elscs da
mütaxsssislerin mübadilasi va birga arasdrrmalar vasltssña qarsihqh
oyrsnllmasini dastaklayaceklar.
Madda 8
Taraflar tarixi va msdeni irslarinin tsrkib hissasini taªkil edsn obyektlarin qeyriqanuni idxah, ixraci va ticaratinin qadaqan olunrnasi va qarsrsmm almmast
msqssdíla zsrurí tsdblrlar hayata keclracakler. Hsmclnln Taraflar oz daxili
qanunvericiliyi va tersf olduqlan beynslxalq rnüqavilalsra uygun olmaqla, bu
obyektlarin geri qaytanlmasrru tssviq edscakler.
Madda 9
Tereflsr kinematoqrafiya sahsslnda amakdaªhgl tssviq edacek va filmlarin
mübadilasi vasitasila oz olkalarinin kinematoqrafiya sanatinin yayrlrnasiru
~.
'/;;>'
heveslendireeekler. Bundan elave, Terefler, kinematoqrafiya sahesinde cahsan
mütexessisler aras Inda g6rü~leri tasviq edeeekler.
Madda 10
Terefler eqli mülkiyyet, slaqeli hüquqular ve avtoxton eserlerin rnüdaflssi
sahesinde emekda~ligl tssvíq edecekler. Bu cür smakdashqm prosedur ve
sartleri Terefler arasinda imzalanacaq yeni Sazisls müeyyen edileeekdir.
Madda 11
Terefler bir-birinin medeniyyet ve incesenet sahelerinde nailiyyetlerinin kütlevi
informasiya vasitelerinde yaynnlanrnast ücün elverisli ssralt yaradaeaqlar
Madda 12
Bu Sazis xüsusi tedbirlerin raztlasdtnlacaqi ve onlann leras: ucun sartlsrín
müeyyen edileeeyi medeni mübadile proqrarnlan vasitesile heyata
kecirilacskdir.
Bu meqsedle novbs He Baki ve Buenos-Ayresde g6rü~eeek Medeni
emekda~liq üzra Azerbayean-Argentina Birge Kornissiyast yaradilacaqdir.
Madda 13
Bu Sazisin müddaalanrun tefsiri ve ya tetbiqi zamaru her hanst fikir aynligl
Terefler arasmda qarsihqh razilasrna yolu ile hell edilecekdir.
Madda 14
Bu Sazisa Tereflerin qarsrhqh razlligl ile onun aynlmaz terkib hissesi olan ve
15-ei maddesinde müsyysn olunan qaydada qüweye minen aynca protokollar
formasrnda resrnñasdlrilan elave ve deyi~iklikler edile biler.
Madda 15
Bu Sazi~ onun qüweye minmesi ücün her ikiTsrsfin zeruri olan d6vletdaxili
proseduralan yerine yetirmesi barede Tereflerin sonuneu yazrh bildlrtsinin
diplomatik kanallar vasitesile alindlgl tarixden qüweye minir.
Bu Sazis üg il müddetine baglanllir ve Tereflerden biri bu Sazísln müddetinin
bitmesine en aZI altt ay qalrms onu legv etmek niyyeti barede yazih ~ekilde
diplomatik kanallar vasitasila digar Tarafa rnalurnat vermszss, onun qüvvasi
avtomatik olaraq novbsti üc iIIik müddstlers uzadilacaqdir.
Bu Sazis & C !
saharinda
~¡¿ L 6i 2D15-ci il tarixinda iki asl
nüsxsda, hsr biri Azarbaycan, ispan va ingilis - illarlnde irnzalanrmsdrr, bütün
rnstnlar bsrabar autentikdir. Bu Sazlsin müddsalanrnn tsfslri va I va ya
tstbíqlnda fikir aynilgl yarandlgl tsqdirda, ingilis dilindaki mstndsn istifada
edilscekdir,
':12'
ARGENTINA RESPUBLlKASI
ADINDAN
AZeRBAYCAN RESPUBLlKASI
ADINDAN
AGREEMENT
BETWEEN
THE GOVERNMENT OF THE ARGENTINE REPUBLlC
AND
THE GOVERNMENT OF THE REPUBLlC OF AZERBAIJAN
ON COOPERATION IN THE FIELD OF CULTURE
The Government of the Argentine Republic and the Government of the Republic
of Azerbaijan, hereinafter referred to as "the Parties",
Wishing to strengthen friendly relations, mutual understanding and trust
between the peoples of both countries;
With a view to increase the links between both countries in the fields of culture,
art and cinematography;
Have agreed as follows:
Article 1
The authorized bodies responsible for the implementation of the provisions of
this Agreement are the following:
For the Government of the Argentine Republic - The Ministry of Culture;
For the Government of the Republic of Azerbaijan - The Ministry of Culture and
Tourism.
Article 2
The Parties shall cooperate in the framework of this Agreement in accordance
with their legislation and international treaties to which they are parties on the
basis of mutual benefit. Each Party shall facilitate wide access to the artistic and
cultural values of the other country by their nationals and promote relevant
public and private initiatives at all levels.
Article 3
The Parties shall promote the establishment of direct contacts in the field of
culture and shall support the organization of tours of professional opera, theatre
and musical groups, as well as other art groups and solo performers, both on a
commercial and non-commercial basis.
Article 4
The Parties shall inform each other in advance of conferences, contests,
festivals and other international activities in the areas of culture and art to be
held in their respective countries. This exchange of information shall be carried
out in the Joint Commission created in accordance with Article 12 of this
Agreement.
Article 5
The Parties shall support cooperation between museums, Iibraries and public
archives. In the case of exhibition of cultural assets, the Parties shall adopt all
necessary measures for their protection and security in accordance with their
legislation and international treaties to which they are parties. Furthermore, they
shall support direct cooperation between the national libraries, especially as
regards access to materials related to Argentine and Azerbaijan themes.
Article 6
The Parties shall support the development of direct cooperation between
cultural institutions, groups, associations, foundations and other cultural
organizations of a creative nature in both countries, and shall foster interinstitutional agreements between them.
Article 7
The Parties shall support mutual study of the experience acquired in the fields
of culture, art and especially, literature, through the organization of conferences,
symposiums and other forums, as well as through the exchange of specialists
and joint research.
Article 8
I
I
I
I
The Parties shall adopt necessary measures required to ban and prevent the
iIIegal import, export and trade of objects that are part of their respective
historical and cultural heritage. The Parties shall also undertake to promote the
restitution thereof, in accordance with their legislation and the international
treaties to which they are parties.
Article 9
The Parties shall promote cooperation in the field of cinematography and shall
foster the dissemination of cinematographic art of their countries through the
exchange of films. Moreover, the Parties shall promote meetings between
experts in the field of cinematography.
Article 10
The Parties shall promote cooperation for the protection of intellectual property,
related rights and autochthonous works. The procedure and conditions of such
cooperation shall be defined by means of a new Agreement between the
Parties.
Article 11
The Parties shall create favorable conditions for the dissemination, through the
mass media, of their achievements in the fields of culture and arts.
Article 12
This Agreement shall be performed through cultural exchange programs in
which specific activities shall be agreed upon and the conditions for their
execution shall be defined.
For such purpose, the Argentine-Azerbaijan Joint Commission on Cultural
Cooperation shall be established, which shall alternately meet in Baku and in
Buenos Aires.
Article 13
Any divergence in the interpretation or application of the provrsions of this
Agreement shall be resolved by negotiations and consultations between the
Parties.
Article 14
Any additions and amendments may be made to this Agreement by mutual
consent of the Parties. Such additions and amendments shall be made in a
form of separate Protocols being an integral part of this Agreement and shall
enter into force in accordance with the provisions of Article 15 of this
Agreement.
I
I
I
Article 15
This Agreement shall enter into force on the date of the receipt by the Parties of
the last writlen notification through diplomatic channels confirming the
completion of their respective internal procedures required for the entry into
force of this Agreement.
This Agreement is concluded for a period of three years and shall remain in
force automatically thereafter for the next three year periods unless either of the
Parties at least six months in advance notifies through diplomatic channels the
other Party in writing of its intention to terminate this Agreement.
, on the 22¡"j of SGlTc~z., 2015, in two originals, in the
Done at .~ ',<,1)
Spanish, Azerbaijani and English languages, all texts being equally authentic. In
case of divergence in interpretation, the English text shall prevaiL
FOR
THE GOVERNMENT OF
THE ARGENTINE REPUBLlC
FOR
THE GOVERNMENT OF
THE REPUBLlC OF AZERBAIJ~
ARGENTiNA RESPUBLiKASI
iLa
AZaRBAYCAN RESPUBLiKASI
ARASINDA TEXNiKi aMaKDAªUQ HAQQINDA SAZiª
Bundan sonra "Taraflar" adlandrnlacaq Argentina Respublikasr va Azarbaycan
Respubltkasr,
Har iki d6vlat va xalq arasmda movcud olan dostluq münasibatlarini nazara alaraq
va bu münasibatlarin tasviqlnl arzulayaraq,
lqtisadi va sosial inkisaf sahasinda qarsrhqh rnaraqr va óz xalqlannin taraqqisini
nazara alaraq,
va
Texniki ernakdashq vasitasila münasibatlarinin m6hkamlandirilmasini arzulayaraq,
a~agldakllar
barada razillga galdilar:
MADDa 1
Taraflar bu Sazi~ yar¡;:ivasinda va óz milli qanunvericiliklarina uygun olaraq, onlar
arasmda birga faaliyyat, ortaq 6hdalik va qarsrlrqh fayda ssasmda texniki
amakda~IJ¡jI tssviq edir va ona üstünlük verirlar.
MADDa2
Bu Sazisín hayata kecirilrnasi ücün Taraflar a~agldakl salahiyyatli orqanlanru tayin
edirlar:
Azarbaycan tarafindan: iqtisadiyyat va Sanaye Nazirliyi;
Argentina tarafindan:
üzrs Ba~ Müdirliyi.
Xarici i~lar va Etiqad Nazirliyinin Beynalxalq emakda~liq
MADDa3
Taraflar diplomatik kanallar vasitasila razüasdrnlmrs xüsusi sazislerin predmeti
olacaq proqram, layiha va texniki amakdai?llgm digar har hanst formasmm
hazrrlanrnasrru va hayata kec;:irilmasini dastaklayirlar.
MADDa4
Taraflar 111 Maddada istinad olunan xüsusl sazlslsrda nazarda tutulacaq proqram,
digar formasrrun
icrasrnda
milli
layiha va amekdashqm har hansi
qanunvericiliklarina uygun olaraq har iki dóvlstin taskllatlanrun ii?tirakma serait
yaradtrlar,
Qeyd edilan tsskilatlann bu Sazis c;:arc;:ivasinda raztlasdtrilan xüsusl sazislerda
nazarda tutulacaq emskdashq faaliyyatlarinda lstlrakt ücün ssrtlsr müvafiq
proqramlarda müayysnlasdlrilmelidir.
MADDas
Sózüqedan texniki amakdai?hga ai?agldakl faaliyyat nóvlsri daxil edila bilar:
a. müsavlrlsrin, maslahatc;:ilarin va texniklarin mübadilasi;
b. seminarlarm, konfranslarm va gorüi?larin tai?kil edilmasi;
c. mütaxassislarin va texniklarin talimi va inklsaf etdirilmasi;
d. layihalarin birga hayata keclrilrnasi;
e. malumat, tadqiqat va elmi arasdrrrnalann naticalarinin mübadilasi;
f. Taraflar arasmda razrlasdmla bilacak digar srnskdashq novlsri.
MADDas
111 Maddada qeyd olunan xüsusi sazislerda basqa cür razrlasdmlmadiq: taqdirda,
heyatlarin gondarilmasi ila bagh xarclar ai?agldakl qaydada odanilmalidir.
-
qarst Tarafin arazisina gondarilan mütaxassislarin yol xarclarini gondaran
Taraf qarsrlayrr;
-
proqramlann va layihslartn hoyata kecirilmssi maqssdila mehmanxana,
gündalik va yerli naqliyyat xarclarinin Odanilmasini qabul edsn Tarsf hsyata
keclrir,
Tsrañar har dafa mütexasslslarin ssfsrlsrindsn once onlann tibbi slgortasma
dair xsrctsr barada razlhga galirlar.
MADDa7
Taraflarin nümaysndelari bu Sazi§in hsyata kec;:irilmasi ila bagh alda edllmis iralilayi§
va iki olka arasmda texniki amakda§hgln inkisaf i1a alaqadar har hansi digar masala
i1a bagh zarurat yarandrqda va sorgu edildiyi zaman bir-bírlarini rnalumatlandrrmaq
maqsadila gorü§ürlar.
MADDas
Bu Sazisin rnüddsalanrun tsfsirl va ya tatbiqi ila bagll yarana bilacsk har hansi
mübahisa Taraflar arasmda damsrqlar va rnaslshetlasmalsr yolu i1a diplomatik
kanallar vasitasila hall edilir.
MADDa9
Taraflarin qarsrlrqh razlhgl ssastnda bu Sazisa onun aynlmaz hissasi olan va Sazi§in
1Q-cu Maddasinda nszsrds tutulan qaydada qüvvsya minan aynca Protokollarla
resmllssdirllsn alavalar va dayisikliklsr edila bilar.
MADDa10
Bu Sazis Taraflarin onun qüwaya minmasi ücün talab olunan müvafiq dovlstdaxili
proseduralann yerina yetirilmasi barada sonuncu yazrh blldirlsínln diplomatik kanallar
vasitesila ahndlgl tarixdan qüwaya minir.
Bu Sazls bes (5) iI müddatina baglanlhr va Taraflardan biri onu lagv etmak niyyati
barsda an aZI atn (6) ay awalcadan yazrlr §akilda diplomatik kanallar vasitasila digar
Tarafa malumat vermszss, onun qüvvasi avtomatik olaraq nóvbati bes (5) iIIik
müddatlara uzadrlacaqdir,
Bu Sazisin lagvi ona asasen hayata keclrilan razilasrnalarrn va ya proqramlann basa
catmasmadsk onlann etibarlrhqtna va müddsttna tasir etmayaeakdir.
~aharinda ~" ~ab..20t.s11 taríxlnds, iki asl nüsxeds, har biri
ispan, Azarbaycan va ingilis dillarinda ímzalanrrusdrr, bütün mstnlsr eyni qüvvsya
malikdir. Bu Sazisin tafsiri zamaru fikir aynllgl yarandrqda, ingilis dilinda olan matn
üstünlük ta~kil edacakdir.
"Ba..g
ARGENTINA RESPUBLlKASI
ADINDAN
AZ6RBAVeAN RESPUBLlKASI
ADINDAN
AGREEMENT
ON
TECHNICAL CO-OPERATION
BETWEEN
THE ARGENTINE REPUBLlC
AND
THE REPUBLlC OF AZERBAIJAN
The Argentine Republic and the Republic of Azerbaijan herein referred to as "the
Parties",
Bearing in mind the existing friendly relationship between both States and peoples
and encouraged by the wish to promote such links;
Considering the mutual interest in the economic and social development and
progress of their peoples,
And
Wishing to strengthen their relationship through technical co-operation.
II
I
Have agreed as follows:
ARTICLE I
The Parties shall promote and favour technical co-operation between them on the
basis of association, shared responsibility and mutual benefit, under this
Agreement and in accordance with their nationallegislation.
ARTICLE 11
For the implementation of this Agreement the Parties designate the following
responsible authorities:
From the Argentine side - the General Directorate for International
Cooperation of the Ministry of Foreign Affairs and Worship;
From the Azerbaijani side - the Ministry of Economy and Industry.
ARTICLE III
The Parties shall promote the preparation and execution of programs, projects
and any other form of technical co-operation that shall be the subject matter of
specific agreements arrived at through the diplomatic channels.
ARTICLE IV
The Parties shall facilitate, in accordance with their national legislation, the
participation of entities of each State, in the execution of programs, projects and
any other form of cooperation provided for in the specific agreements referred to
in Article 111.
The terms and conditions for the participation of these entities in the co-operation
activities provided for in the specific agreements, arrived at within the framework
of this Agreement, shall be defined in the respective programs.
ARTICLEV
Such technical co-operatlon may include the following activities:
a) exchange of advisors, consultants and technicians;
b) organization of seminars, conferences and meetings;
c) training and development of experts and technicians;
d) joint implementation of projects;
e) exchange of information, studies and research results;
f) any other form of co-operation the Parties may agree upon.
ARTICLEVI
Unless otherwise agreed upon in the speciflc agreements mentioned in Article 111
the expenses related to the sending of personnel shall be borne as follows:
-travel expenses to the territory of the other Party shall be borne by the
Sending Party,
I
-accommodation, per diem allowances and local transportation expenses
for the execution of programs and projects shall be borne by the Receiving Party.
Each time the Parties shall agree on the medical insurance expenses to be
covered before an expert travels.
ARTICLEVII
The representatives of the Parties shall meet when necessary and whenever
requested to inform each other on the progress of the implementation of this
Agreement and on any other issue related to the development of technical cooperation between both countries.
ARTICLE VIII
In case of any dispute on the interpretation or applicatlon of the provisions of this
Agreement, it shall be settled between the Parties on the basis of negotiations and
consultations through the diplomatic channels.
.J
ARTICLE IX
By mutual consent of the Parties additions and amendments may be made to this
Agreement in the form of separate Protocols being an integral part of this
Agreement and entering into force in accordance with the procedure set forth in
Article X.
ARTICLEX
This Agreement shall enter into force on the date of receipt by the Parties of the
last written notification through diplomatic channels confirming the completion of
their respective internal procedures required for the entry into force of this
Agreement.
This Agreement is concluded for a period of five (5) years and shall remain in
force automatically thereafter for five (5) year periods unless either of the Parties
at least six (6) months in advance notifies the other Party in writing through
diplomatic channels of its intention to terminate this Agreement.
The termination of this Agreement shall not affect the validity and duration of
arrangements or programs made under this Agreement until their completion.
I
I
5ep1(!,J1-p6e/'>
<
Done at Baku, on
'2'<.
2015, in two original copies, each in
Spanish, Azerbaijani and English languages, all texts being equally authentic.
In case of divergence in interpretation of this Agreement, the English text will
prevail.
FOR
THE ARGENTINE REPUBLlC
FOR
THE REPUBLlC OF AZERBAIJAN
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AGREEMENT
BETWEEN
THE GOVERNMENT OF THE ARGENTINE REPUBLlC
AND
THE GOVERNMENT OF THE REPUBLlC OF ARMENIA
ON ECONOMIC COOPERATION
The Government of the Argentine Republic and the Government of the
Republic of Armenia (hereinafter referred to as the "Parties"),
Wishing to further strengthen the longstanding relations of friendship and
cooperation between both States,
Aspiring to develop and intensify their economic cooperation on the basis
of mutual benefit,
Convinced that the consolidation of an appropriate legal framework will
establish favorable and compatible conditions for better cooperation,
Within the framework of their respective legislations in force and in
accordance with the principies of international law,
Have agreed as follows:
Article 1
Objectives
The Parties, within the framework of this Agreement, their respective
legislations in force and in accordance with the principies of international law,
will promote the expansion and diversification of mutually beneficial economic
cooperation relations in all areas related to economic development, especially
by;
1. Promoting activities aimed at developing bilateral economic cooperation,
2. Maintaining and generating business contacts,
3. Facilitating the expansion of bilateral investrnents and, particularly,
identifying economic and investment opportunities in their respective States,
4. Strengthening cooperation in order to reinforce economic relations
between both States.
Article 2
Economic Cooperation
The Parties undertake to promote and facilitate greater cooperation
between their natural and legal persons, including business organizations,
institutions and agencies, in pursuance of the laws and regulations in force in
the respective territories of their States. For such purpose, they agree to:
1. Exchange information on economic development and bilateral trade, as
well as on economic projects, predictions and strategies,
2. Inform each other about trade fairs, exhibitions, business missions and
other promotional activities,
3. Facilitate the exchange of experts, technicians, investors and business
representatives of the private and public sectors,
4. Explore and promote the possibilities for joint businesses arising from the
partnership of Argentine and Armenian companies in third countries.
Article 3
Cooperation Mechanisms
The Parties, within the framework of their respective legislations in force,
will strive to expand and intensify cooperation through:
1. Strengthening the Iinks between their governmental institutions,
specialized organizations, business associations, chambers of
commerce, regional and local entities, which are responsible for
economic development, fostering the exchange of economic
information of mutual interest as well as organizing visits by their
representatives and other delegations involved in the economy,
2. Accelerating the establishment of new contacts and strengthening
the existing ones in business circles of both States by promoting
visits, meetings and other means of interaction between persons
and companies,
3. Exchanging business information, promoting the participation in
fairs and exhibitions, organizing events, seminars, symposia and
business conferences,
1I
4. Promoting more active participation of small and medium sized
enterprises in bilateral economic relations,
I
5. Fostering cooperation in consultancy, marketing, and provision of
expert services in areas of mutual interest,
I
I
6. Encouraging the financial institutions and banks of their States to
establish closer contacts and strengthen cooperation,
7. Promoting interregional cooperation in areas of mutual interest,
8. Cooperating in third markets.
Article 4
Joint Intergovernrnental Cornrnission
1.
With the purpose of performing the provisions set out in this
Agreement, the Parties will establish the Argentinean-Armenian Joint
Intergovernmental Commission on Economic Cooperation (hereinafter referred
to as "the Intergovernmental Cornmission"),
2.
The Intergovernmental Commission will be composed of
representatives of respective state authorities of the Parties under the
chairmanship of the heads of the corresponding ministries of the Parties and/or
an equivalent government agency of each Party,
3.
The Intergovernmental Commission will hold sessions when
necessary, but not less than once in two years alternatively in the Argentine
Republic and in the Republic of Armenia,
4.
The Intergovernmental Commission may invite representatives of
business circles of the Parties to take part in its work,
5.
following:
The main mandates of the Intergovernmental Commission are the
a)
Monitoring and exammmg the functioning of the present
Agreement and any questions that may arise in the implementation of this
Agreement;
b)
Discussing programs of economic cooperation in the spheres of
mutual interest;
c)
Examining obstacles that could hinder the development of
economic cooperation and trade between the Parties.
Article 5
Amendments and supplements
This Agreement may be amended and supplemented by mutual
agreement of the Parties. Such amendments and supplements will be
formulated as additional Protocols, which will constitute an integral part of this
Agreement and will enter into force in accordance with the procedure described
in Article 7 of this Agreement.
Article 6
Dispute Resolution
Any dispute arising between the Parties in relation to the implementation
or interpretation of this Agreement will be resolved by means of negotiations
through diplomatic channels.
Article 7
Final Provisions
1. This Agreement will enter into force on the date of receipt of the last
written notification through diplomatic channels by which the Parties inform
each other that the internal procedures necessary for its entry into force have
been fulfilled.
2. This Agreement is concluded for a period of five (5) years and it will be
renewed automatically for successive periods, unless any of the Parties notifies
the other about its intention to terrninate it, in writing and through diplomatic
channels, at least six rnonths before its termination date.
DONE in Buenos Aires on 7th of July, 2014 in two originals in Spanish,
Armenian and English languages, both are being equally authentic. In case of
any divergence in interpretation, the English text shall prevail.
FOR
THE GOVERNMENT
OF THE ARGENTINE REPUBLlC
FOR
THE GOVERNMENT
OFTHE REPUBLlC O
RMENIA
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ACORDO
ENTRE
A REPÚBLICA DA ARGENTINA
E
A REGlAO ADMINISTRATIVA ESPECIAL DE MACAU
DA REPÚBLICA POPULAR DA CHINA
PARA A TROCA DE INFORMAl;ÓES EM MATÉRIA FISCAL
A ARGENTINA E A REGIAO ADMINISTRATIVA ESPECIAL DE MACAU DA
REPÚBLICA POPULAR DA CHINA
PRETENDENDO facilitar a troca de informacóes em matéria fiscal, acordaram
o seguinte:
Artigo 1.°
OBJECTO E AMBITO DO ACORDO
As autoridades competentes das Partes Contratantes prestaráo assisténcia
mediante a troca de íntormacoes previsivelmente relevantes para a
adrninistracáo e aplícacáo das leis internas das Partes Contratantes, relativas
aos impostos contemplados pelo presente Acordo. Essas lnformacóes deveráo
incluir inforrnacóes previsivelmente relevantes para a determinacáo, liquidacáo
e cobranca desses impostos, para a cobranca e execucáo de créditos fiscais,
ou para a investigac;:áo ou prossecucáo de questóes fiscais. As informacóes
seráo trocadas de acordo com as disposicóes do presente Acordo e
consideradas confidenciais nos termos previstos no Artigo 8.°.
Artigo 2.°
JURISDIl;AO
A Parte requerida nao é obrigada a fornecer informacóes de que nao
disponham as respectivas autoridades e que nao se encontrem na posse ou
sob o controlo de pessoas que se encontrem na sua jurtsoicáo.
Artigo 3.°
IMPOSTOS VISADOS
1. Os impostos que se encontram abrangidos pelo presente Acordo sao:
a) Na Argentina, todos os impostos administrados pela Adrninistracáo
Federal da Receita Pública, com excepcáo dos impostos aduaneiros;
b) Em Macau, impostos de qualquer espécie e descricáo aplicados pelo
Governo da Regiáo Administrativa Especial de Macau.
2. O presente Acordo será igualmente aplicável aos impostos de natureza
idéntica e similar que entrem em vigor posteriormente á data da assinatura
do Acordo e que venham a acrescer ou substituir os impostos existentes. As
autoridades competentes das Partes Contratantes cornunicaráo entre si
quaisquer rnodiñcacóes substanciais na tributacáo e medidas conexas com
a recolha de informacóes.
Artigo 4.°
DEFINIl;OES
1. Para efeitos do presente Acordo, salvo definicáo em contrário:
a) O termo "Argentina" significa o território da República da Argentina;
b) O termo "Macau" significa a Regiáo Administrativa Especial de Macau da
República Popular da China; usado em sentido geográfico, compreende
a península de Macau e as ilhas da Taipa e Coloane;
e) O termo "Parte Contratante" significa Argentina ou Macau conforme o
contexto;
d) O termo "autoridade competente" significa:
(i) no caso da Argentina, a Administracáo Federal da Receita Pública; e
(ii)
no caso de Macau, o Chefe do Executivo ou o seu representante
autorizado;
e) O termo "pessoa" compreende uma pessoa singular, uma entidade
juridica, uma sociedade e qualquer outro agrupamento de pessoas;
f)
O termo "sociedade" significa qualquer pessoa colectiva ou entidade que
é tratada como pessoa colectiva para efeitos tributários, ou qualquer
outra entidade sujeita á responsabilidad e fiscal em conformidade com a
leqlslacáo de cada Parte Contratante;
g) O termo "sociedade cotada" significa qualquer sociedade cuja principal
classe de accóes se encontra cotada numa bolsa de valores
reconhecida, desde que as aceces cotadas possam ser imediatamente
adquiridas ou vendidas pelo público. As aceces podem ser adquiridas ou
vendidas "pelo público" se a aquisicáo ou a venda de aceces nao
2
estiver, implícita ou explicitamente, restringida a um grupo limitado de
investidores;
h) O termo "principal c1asse de aceces" significa a classe ou classes de
aceces representativas de uma maioria de direito de voto e do valor da
sociedade;
i)
O termo "bolsa de valores reconhecida" significa qualquer bolsa de
valores acordada entre as autoridades competentes das Partes
Contratantes;
j)
O termo "fundo ou plano de investimento colectivo" significa qualquer
veículo de investimento colectivo, independentemente da sua forma
jurídica. O termo "fundo ou plano de investimento público colectivo"
significa qualquer fundo ou plano de investimento colectivo, desde que
as unidades, as aceces ou outras participacóes no fundo ou plano
possam ser imediatamente adquiridas, vendidas ou resgatadas pelo
público. As unidades, as aceces ou outras particípacóes no fundo ou
plano podem ser imediatamente adquiridas, vendidas ou resgatadas
"pelo público" se a aquisicáo, a venda ou o resgate nao estiver, implícita
ou explicitamente, restringido a um grupo limitado de investidores;
k) O termo "imposto" significa qualquer imposto a que o presente Acordo
se aplica;
1)
O termo "Parte requerente" significa a Parte Contratante que solicita as
informac;:6es;
m) O termo "Parte requerida" significa a Parte Contratante
solicitadas informacóes;
a qual
sao
n) O termo "medidas de recolhas de informacóes" significa as leis ou
procedimentos administrativos ou judiciais que permitem a uma Parte
Contratante obter e fornecer as informac;:6es solicitadas;
o) O termo "informac;:6es" significa qualquer facto, declaracáo, documento
ou registo, independentemente da sua forma;
p) O termo "nacional ou residente" será definido em conformidade com a
leqislacáo em vigor de cada Parte Contratante.
2. No que se refere a aplícacáo a qualquer momento do presente Acordo por
uma Parte Contratante, qualquer expressáo hao definida no mesmo deverá
ter, a nao ser que o contexto exija interpretacáo diferente ou as autoridades
acordem num significado comum nos termos das disposic;:6es do Artigo 12.°,
o significado que Ihe for atribuído naquele momento pela legislac;:ao dessa
Parte, prevalecendo o significado resultante da leqislacáo fiscal dessa Parte
sobre o que decorra de outra leqislacáo dessa Parte.
3
Artigo 5.°
TROCA DE INFORMAc;OES A PEDIDO
1. A autoridade competente da Parte requerida prestará informacóes a pedido
para os fins previstos no Artigo 1.°. Essas informacóes devem ser prestadas
independentemente do facto de o comportamento sob investiqacáo
constituir um crime de acordo com a leqíslacáo da Parte requerida, caso tal
comportamento ocorresse na Parte requerida.
2. Se as informacóes na posse da autoridade competente da Parte requerida
nao forem suficientes de modo a permitir-Ihe satisfazer o pedido de
informacóes, a referida Parte tomará todas as medidas adequadas para a
recolha de ínformacóes relevantes a fim de prestar a Parte requerente as
informacóes solicitadas, ainda que a Parte requerida nao necessite dessas
informacóes para os seus próprios fins fiscais.
3. Se especificamente solicitado pela autoridade competente da Parte
requerente, a autoridade competente da Parte requerida prestará as
informacóes visadas no presente Artigo, na medida do permitido pela sua
legisla9ao interna, sob a forma de depoimentos de testemunhas e de cópias
autenticadas de documentos originais.
4. Cada Parte Contratante providenciará no sentido de que as respectivas
autoridades competentes, em conformidade com o disposto no Artigo 1.° do
presente Acordo, tenham o direito de obter e de fornecer, a pedido:
a) lnformacóes detidas por bancos, outras institulcóes financeiras e, por
qualquer pessoa que aja na qualidade de mandatário ou fiduciário,
incluindo nominees e trustees;
b) lnformacóes relativas a propriedade de sociedades, sociedades de
pessoas, trusts, fundacóes e outras pessoas, incluindo, dentro dos
limites do Artigo 2.°, lnformacáo sobre propriedade de todas essas
pessoas numa cadeia de proprietários; no caso de trusts, informacóes
relativas a settlors, trustees e beneficiários; e, no caso de fundacóes,
lnformacóes relativas a fundadores, membros do conselho da fundacáo
e beneficiários. Este Acordo nao ímpóe as Partes Contratantes a
obrigatoriedade de obterem ou fornecerem informacóes relativamente a
propriedade de sociedades cotadas ou a fundos ou planos de
investimento público colectivo, salvo se as referidas ínformacóes
puderem ser obtidas sem gerarem dificuldades desproporcionadas.
5. A autoridade competente da Parte requerente prestará as informacóes
seguintes a autoridade competente da Parte requerida sempre que
apresente um pedido de inforrnacóes ao abrigo do presente Acordó, em que
demonstre a previsível relevancia das informacóes solicitadas:
a)
a identidade da pessoa objecto de exame ou investiqacáo:
4
b)
período temporal ao quala ínforrnacáo se refere;
e)
a índicacáo das informacóes pretendidas, incluindo a natureza das
mesmas e a forma como a Parte requerente deseja receber as
informacóes da Parte requerida;
d)
a finalidade fiscal com que as informacóes sao solicitadas;
e)
razóes que levam a supor que as inforrnacóes solicitadas sao detidas
na Parte requerida ou estao na posse ou sob o controlo de uma pessoa
sujeita a jurisdicáo da Parte requerida;
f)
na medida em que sejam conhecidos, o nome e morada de qualquer
pessoa em relacáo a qual haja a convíccáo de estar na posse das
informacóes solicitadas;
g)
uma declaracáo de que o pedido está em conformidade com as
disposicóes legislativas e com as práticas administrativas da Parte
requerente, que, se as lnformacóes solicitadas se encontrassem sob a
jurisdicáo da Parte requerente, a autoridade competente da Parte
requerente poderia obter as ínformacóes ao abrigo da sua legisla<;:ao ou
no quadro normal da sua prática administrativa, e em conformidade
com o presente Acordo;
h)
uma declaracáo de que a Parte requerente utilizou para a obtencáo das
informacóes todos os meios disponíveis na sua própria jurisdicáo, salvo
aqueles susceptíveis de suscitar dificuldades desproporcionadas.
6. A autoridade competente da Parte requerida comunicará tao diligentemente
quanto possível a Parte requerente as informacóes solicitadas. A fim de
assegurar uma resposta expedita, a autoridade competente da Parte
requerida deverá:
a) Confirmar por escrito, a recepcáo do pedido a autoridade competente da
Parte requerente e notificar a autoridade competente da Parte
requerente de quaisquer eventuais lacunas no pedido, no prazo de 60
dias a contar da recepcáo do pedido;
b) Se a autoridade competente da Parte requerida nao tiver conseguido
obter e fornecer as informacóes no prazo de 90 dias a contar da
recepcáo do pedido, incluindo defrontar-se com obstáculos no
fornecimento das ínformacóes ou recusa na prestacáo de informacóes,
deverá de imediato informar a Parte requerente indicando as razóes
dessa incapacidade, a natureza dos obstáculos encontrados ou os
motivos dessa recusa.
5
Artigo 6.°
EXAMES FISCAIS NO ESTRANGEIRO
1. Uma Parte Contratante pode, nos termos da sua leqislacáo interna,
autorizar representantes da autoridade competente da outra Parte
Contratante a deslocarern-se a jurisdicáo da primeira Parte mencionada a
fim de entrevistarem indivíduos e examinarem registos, com o
consentimento por escrito das pessoas visadas. A autoridade competente
da segunda Parte mencionada deverá notificar a autoridade competente da
primeira Parte mencionada sobre a data e local da reuniáo com as pessoas
em causa.
2. A pedido da autoridade competente de uma Parte Contratante, a autoridade
competente da outra Parte Contratante poderá autorizar representantes da
autoridade competente da primeira Parte mencionada a assistirem a fase
adequada do exame fiscal na segunda Parte mencionada.
3. Se o pedido visado no número 2 for aceite, a autoridade competente da
Parte Contratante que realiza o exame dará conhecimento, logo que
possível, a autoridade competente da outra Parte, da data e do local do
exame, da autoridade ou do funcionário designado para a reallzacáo do
exame, assim como dos procedimentos e das condicóes exigidas pela
primeira Parte mencionada para a realizacáo do exame. Quaisquer decisóes
respeitantes a realizacáo do exame fiscal seráo tomadas pela Parte que
realiza o exame.
Artigo 7.°
POSSIBILlDADE DE RECUSAR UM PEDIDO
1. A autoridade competente da Parte requerida pode recusar assísténcia:
a) quando o pedido nao for formulado em conformidade com o presente
Acordo; ou
b) quando a Parte requerente nao tenha recorrido a todos os meios
disponíveis para obter as informacóes na sua própria jurisdicáo, excepto
quando o recurso a tais meios gere dificuldades desproporcionadas; ou
c) se a divulgayáo das informacóes for contrária
public) da Parte requerida.
a ordem
pública (ordre
2. As disposlcóes do presente Acordo náo irnpóem a uma Parte Contratante a
obrigacáo de prestar informacóes susceptíveis de revelar um segredo
comercial, industrial ou profissional ou um processo comercial. Náo
obstante o que precede, lnformacóes do tipo referido no Artigo 5.° número 4
náo seráo tratadas como um segredo ou processo comercial apenas pelo
facto de satisfazerem os critérios previstos nesse número.
6
3. As disposicóes do presente Acordo nao imp6em a uma Parte Contratante a
obriqacáo de obter ou prestar informacóes susceptíveis de divulgar
cornunicacóes confidenciais entre cliente e advogado, solicitador ou outro
representante legal autorizado, quando tais cornunlcacóes:
a) se destinam a solicitar ou fornecer um parecer jurídico; ou
b) se destinam a ser utilizadas num processo judicial em curso ou previsto.
4. A Parte requerida nao fica obrigada a obter ou a prestar informacóes que a
Parte requerente nao pudesse obter ao abrigo da sua própria leqislacáo
para fins de admlnistracáo ou aplicacáo da sua própria leqislacáo fiscal.
5. Um pedido de informacóes nao pode ser recusado com fundamento na
irnpuqnacáo do crédito fiscal objecto do pedido.
6. A Parte requerida pode recusar um pedido de inforrnacóes desde que estas
sejam solicitadas pela Parte requerente com vista a apllcacáo ou a
execucao de uma disposicáo da leqislacáo fiscal da Parte requerente, ou de
qualquer obriqacáo com ela conexa, que seja discriminatória em relacáo a
um residente ou um nacional da Parte requerida face a um residente ou um
nacional da Parte requerente nas mesmas circunstancias.
Artigo 8.°
CONFIDENCIALlDADE
Quaisquer informacóes recebidas por uma Parte Contratante com base neste
Acordo seráo tratadas como confidenciais e poderáo ser divulgadas apenas as
pessoas ou autoridades (incluindo tribunais e orqáos administrativos) na
jurisdicáo da Parte Contratante relacionadas com a liquidacáo ou cobranca,
execucáo ou prossecucáo, ou decisáo de recursos, relativamente aos impostos
contemplados por este Acordo. Essas pessoas ou autoridades devem usar
essa informacáo apenas para esses fins. Poderáo divulgar as informacóes em
audiencias públicas de tribunais ou decis6es judiciais. As ínformacóes nao
poderáo ser divulgadas a qualquer outra pessoa ou entidade ou autoridade ou
qualquer outra jurisdlcáo sem o expresso consentimento por escrito da
autorídade competente da Parte requerida. lnformacoes recebidas pela Parte
requerida em conexáo com um pedido de informacóes com base neste Acordo
seráo, do mesmo modo, tratadas como confidenciais na Parte requerida.
Artigo 9.°
CUSTOS
Salvo acordo em contrário pelas autoridades competentes das Partes, os
custos ordinários incorridos para prestacáo de assisténcia serao suportados
pela Parte requerida e os custos extraordinários incorridos para prestacáo de
7
i
I
assisténcia ",';;0 suportados pela Parte requerente. As Partes consultar-se-áo
antes de incorrerem em custos extraordinários.
Artigo 10.°
DISPOSII;ÓES LEGISLATIVAS
As Partes Contratantes deveráo aprovar qualquer legislac;:áo que seja
necessária para cumprir e dar efeito as disposicóes deste Acordo.
Artigo 11.°
LíNGUA
Os pedidos de assisténcla e as respectivas respostas deveráo ser redigidos em
língua inglesa ou em qualquer outra Iíngua acordada bilateralmente entre as
autoridades competentes das Partes Contratantes nos termos do Artigo 12.°.
Artigo 12.°
PROCEDIMENTO AMIGÁVEL
1. Caso se suscitem dificuldades ou dúvidasentre as Partes Contratantes
relativamente á aplicacáo ou interpretacáo do presente Acordo, as
respectivas autoridades competentes esforcar-se-áo por resolver a questáo
através de procedimento amigável.
2. Adicionalmente, as autoridades competentes das Partes Contratantes
poderáo definir por comum acordo os procedimentos a seguir nos termos
dos Artigos 5.° e 6.° do presente Acordo.
3. As autoridades competentes das Partes Contratantes podem comunicar
directamente entre si a fim de chegarem a acordo nos termos deste Artigo.
4. As Partes Contratantes tentaráo chegar a acordo sobre outras formas de
resolucáo de litigios, caso tal se revele necessário.
Artigo 13.°
ENTRADA EM VIGOR
1. As Partes Contratantes notificaráo entre si á outra por escrito da conclusáo
dos procedimentos necessários pela sua leqíslacáo para a entrada em vigor
do presente Acordo.
2. O Acordo entrará em vigor na data em que for recebida a última dessas
notiflcacóes.
8
3. Mediante a entrada em vigor, o presente Acordo produzirá efeitos
relativamente aos exercícios fiscais com inicio nessa data ou após essa
data.
Artigo 14.°
DURACAo E DENÚNCIA
1.
O presente Acordo permanecerá em vigor até ser denunciado por qualquer
Parte Contratante.
2.
Qualquer das Partes Contratantes poderá, decorridos cinco anos após a
data da sua entrada em vigor, denunciar o Acordo mediante envio de
notlficacáo escrita de denúncia a outra Parte Contratante.
Essa denúncia torna-se efectiva no primeiro dia do mes seguinte ao final
do período de seis meses após a data de recepcáo da notiñcacáo de
denúncia pela outra Parte Contratante. Quaisquer pedidos recebidos até
data efectiva de denúncia deveráo ser tratados em conformidade com as
disposlcóes do Acordo.
3.
a
4. Nao obstante a denúncia deste Acordo por uma Parte Contratante, ambas
as Partes continuaráo vinculadas ao disposto no Artigo 8.° do presente
Acordo relativamente a quaisquer informacóes obtidas com base neste
Acordo.
EM FÉ DO QUE, os signatários, devidamente autorizados para o efeito pelos
respectivos Governos, assinaram o presente Acordo.
Feito em Buenos Aires, neste 5° dia de Setembro de 2014, em duplicado nas
línguas Espanhola, Chinesa, Portuguesa e Inglesa fazendo todos os textos
igualmente fé. Em caso de divergencias entre os textos, a versáo inglesa
prevalecerá.
PELA REGIAO ADMINISTRATIVA
ESPECIAL DE MACAU
DA REPÚBLICA POPULAR DA
CHINA:
~J~Js====-
Secretário para a Economia e
Financas
9
AGREEMENT BETWEEN
THE ARGENTINE REPUBLlC
ANO
THE MACAO SPECIAL AOMINISTRATIVE REGION OF THE PEOPLE'S
REPUBLlC OF CHINA
FOR
THE EXCHANGE OF INFORMATION RELATING TO TAXES
ARGENTINA AND THE MACAO SPECIAL ADMINISTRATIVE REGION OF
THE PEOPLE'S REPUBLlC OF CHINA,
DESIRING to facilitate the exchange of information with respect to taxes, have
agreed as follows:
Article 1
OBJECT ANO SCOPE OF THEAGREEMENT
The competent authorities of the Contracting Parties shall provide assistance
through exchange of information that is foreseeably relevant to the
administration and enforcement of the internal laws of the Contracting Parties
concerning taxes covered by this Agreement. Such information shall include
information that is foreseeably relevant to the determination, assessment and
collection of such taxes, the recovery and enforcement of tax claims, or the
investigation or prosecution of tax matters. Information shall be exchanged in
accordance with the provisions of this Agreement and shall be treated as
confidential in the manner provided in ArticIe 8.
Article 2
JURISDlCTION
The requested Party is not obliged to provide information which is neither heId
by its authorities nor in the possession or control of persons who are within its
jurisdiction.
Article 3
TAXES COVEREO
1. The taxes which are the subject of this Agreement are:
a) in Argentina, all the taxesadministered by the Federal Administration of
Public Revenue, except for the Customs duties;
b) in Macao, taxes of every kind and description imposed by the Govemment
of the Macao Special Administrative Region.
2. This Agreement shall also apply to any identical or similar taxes imposed
after the date of signature of the Agreement in addition to or in place of the
existing taxes. The competent authorities of the Contracting Parties shall
notify each other of any substantial changes to the taxation and related
information gathering measures.
Article 4
DEFINITION5
1. For the purposes of this Agreement, unless otherwise expressed:
a) the term "Argentina" means the territory of the Argentine Republic;
b) the term "Macao" means the Macao Special Administrative Region of the
Peoples Republic of China; used in a geographical sense, it means the
peninsula of Macao and the islands of Talpa and Coloane;
c) the term "Contracting Party" means Argentina or Macao as the context
requires;
d) the term "competent authority" means
(i) in the case of Argentina, the Federal Administration of Public Revenue;
and
(ii) in the case of Macao, the Chief· Executive or his authorized
representative;
e) the term "person" includes an individual, legal entity, a company and any
other body of persons;
f) the term "company" means any body corporate or any entity that is treated
as a body corporate for tax purposes, or any other entity subject to tax
responsibility, according to the laws of each Contracting Party;
g) the term "publicly traded company" means any company whose principal
class of shares is Iisted on a recognized stock exchange provided its listed
shares can be readily purchased or sold by the public. Shares can be
purchased or sold "by the public" if the purchase or sale of shares is not
implicitly or explicitly restricted to a Iimited group of investors;
2
h) the term "principal class ofshares" means the c1ass or c1asses of shares
representing a majority of the voting power and value of the company;
i) the term "recognized stock exchange" means any stock exchange agreed
upon by the competent authorities of the Contracting Parties;
j) the term "collective investment fund or scheme" means any pooled
investment vehicle, irrespective of legal formo The term "public collective
investment fund or scheme" means any collective investment fund or
scheme provided the units, shares or other interests in the fund or scheme
can be readily purchased, sold or redeemed by the public. Units, shares or
other interests in the fund or scheme can be readily purchased, sold or
redeemed "by the public" if the purchase, sale or redemption is not
implicitly or explicitly restricted to a limited group of investors;
k) the term "tax" means any tax to which the Agreement applies;
1) the term "requesting Party" means the Contracting Party requesting
information;
m) the term "requested Party" means the Contracting Party requested to
provide information;
n) the term "information gathering measures" means rules and administrative
or judicial procedures that enable a Contracting Party to obtain and
provide the requested information;
o) the term "information" means any fact, statement, document or record in
whatever form;
p) the term "a national or a resident" shall be defined in accordance with the
laws in force of each Contracting Party.
2. As regards the application of this Agreement at any time by a Contracting
Party, any term not defined therein, unless the context otherwise requires or
the competent authorities agree to a common meaning pursuant to the
provisions of Article 12, shall have the meaning that it has at that time under
the law of that Contracting Party, any meaning under the applicable tax laws
of that Party prevailing over a meaning given to the term under other laws of
that Party.
Article 5
EXCHANGE OF INFORMATION UPON REQUEST
1.The competent authority of the requested Party shall provide upon request
information for the purposes referred to in Article 1. Such information shall be
exchanged without regard to whether the conduct being investigated would
3
constitute a crime under thelaws of the requested Party if such conduct
occurred in the requested Party.
2. If the information in the possession of the competent authority of the
requested Party is not sufficient to enable it to comply with the request for
information, that Party shall use all relevant information gathering measures
to provide the requesting Party with the information requested, regardless of
whether the requested Party may not need such information for its own tax
purposes.
3. If specifically requested by the competent authority of the requesting Party,
the competent authority of the requested Party shall provide information
under this Article, to the extent allowable under its internal laws, in the form of
depositions of witnesses and authenticated copies of the original records.
4. Each Contracting Party shall ensure that its competent authorities for the
purposes specified in Article 1 of the Agreement, have the authority to obtain
and provide upon request:
a) information heId by banks, other financial institutions, and any person
acting in an agency or fiduciary capacity including nominess and trustees;
b) information regarding the ownership of companies, partnerships, trusts,
foundations, and other persons, including, within the constraints of Article 2,
ownership information on all such persons in an ownership chain, in the
case of trusts, information on settlors, trustees and beneficiaries; and in the
case of foundations, information on founders, members of the foundation
council and beneficiaries. Further, this Agreement does not create an
obligation on the Contracting Parties to obtain or provide ownership
information with respect to publicly traded companies or public collective
investment funds or schemes unless such information can be obtained
without giving rise to disproportionate difficulties.
5. The competent authority of the requesting Party shall provide the following
information to the competent authority of the requested Party when making a
request for information under the Agreement to demonstrate the foreseeable
relevance of the information to the request:
a) the identity of the person under examination or investigation;
b) period of time with respect to which the information is requested;
e) a staternent of the information sought inclUding its nature and the form in
which the requesting Party wishes to receive the information from the
requested Party;
d) the tax purpose for which the information is sought;
4
I
I
1,
e) grounds for believing that the information requested is heId in the
requested Party or is in the possession or control of a person within the
jurisdiction of the requested Party;
f) to the extent known, the name and address of any person believed to be in
possession of the requested information;
g) a statement that the request is in conformity with the law and
administrative practices of the requesting Party, that if the requested
information was within the jurisdiction of the requesting Party then the
competent authority of the requesting Party would be able to obtain the
information under the laws of the requesting Party or in the normal course
of administrative practice and that it is in conformity with this Agreement;
h) a statement that the requesting Party has pursued all means available in
its own -jurisdiction to obtain the information, except those that would give
rise to disproportionate difficulties.
6. The competent authority of the requested Party shall forward the requested
information as promptly as possible to the requesting Party. To ensure a
prompt response, the competent authority of the requested Party shall:
a) Confirm receipt of a request in writing to the competent authority of the
requesting Party and shall notify the competent authority of the requesting
Party of deficiencies in the request, if any, within 60 days of the receipt of
the request.
b) If the competent authority of the requested Party has been unable to
obtain and provide the information within 90 days of receipt of the request,
including if it encounters obstacles in furnishing the information or it
refuses to furnish the
information, it shall immediately inform the
requesting Party, explaining the reason for its inability, the nature of the
obstacles or the reasons for its refusal.
Article 6
TAX EXAMINATIONS ABROAD
1. A Contracting Party may, in accordance with its internal laws, allow
representatives of the competent authority of the other Contracting Party to
enter the jurisdiction of the first-mentioned Party to interview individuals and
examine records with the written consent of the persons concerned. The
competent authority of the second-mentibned Party shall notify the
competent authority of the first-mentioned Party of the time and place of the
meeting with the individuals concerned.
2. At the request of the competent authority of one Contracting Party, the
competent authority of the other Contracting Party may allow representatives
5
of the competent authority ofthe first-mentioned Party to be present at the
appropriate part of a tax examination in the second-mentioned Party.
3. If the request referred to in paragraph 2 is acceded to, the competent
authority of the Contracting Party conducting the examination shall, as soon
as possible, notify the competent authority of the other Party about the time
and place of the examination, the authority or official designated to carry out
the examination and the procedures and conditions required by the firstmentioned Party for the conduct of the examination. AII decisions with
respect to the conduct of the tax examination shall be made by the Party
conducting the examination.
Article 7
POSSIBILlTY OF DECLlNING A REQUEST
1. The competent authority of the requested Party may decline to assist:
a)
where the request is not made in conformity with this Agreement; or
b)
where the requesting Party has not pursued all means available in its
own jurisdiction to obtain the information, except where recourse to such
means would give rise to disproportionate difficulty; or
c)
where the disclosure of the information would be contrary to public
policy (ordre public) ofthe requested Party.
2. The provisions of this Agreement shall not impose on a Contracting Party the
obligation to supply information which would disclose any trade, business,
industrial, commercial or professional secret or trade process.
Notwithstanding the foregoing, information of the type referred to in Article 5,
paragraph 4 shall not be treated as such a secret or trade process merely
because it meets the criteria in that paragraph.
3. The provisions of this Agreement shall not impose on a Contracting Party the
obligation to obtain or provide information, which would reveal confidential
communications between a client and an attorney, solicitor or other admitted
legal representative where such communications are:
a) produced for the purposes of seeking or providing legal advice; or
b) produced for the purposes of use in existing or contemplated legal
proceedings.
4. The requested Party shall not be required to obtain or provide information
that the requesting Party would not be able to obtain according to its own
legislation for the administration or enforcement of its own tax laws.
6
5. A request for information shallnot be refused on the ground that the tax claim
giving rise to the request is disputed.
6. The requested Party may decline a request for information if the information
is requested by the requesting Party to administer or enforce a provision of
the tax law of the requesting Party, or any requirement connected therewith,
which discriminated against a resident or a national of the requested Party as
compared with a resident or a national of the requesting Party in the same
circumstances.
Article 8
CONFIDENTIALlTY
Any information received by a Contracting Party under this Agreement shall be
treated as confidential and may be disclosed only to persons or authorities
(including courts and administrative bodies) in the jurisdiction of the Contracting
Party concerned with the assessment or collection of, the enforcement or
prosecution in respect of, or the determination of appeals in relation to, the
taxes covered by this Agreement. Such persons or authorities shall use such
information only for such purposes. They may disclose the information in public
court proceedings or in judicial decisions. The information may not be disclosed
to any other person or entity or authority or any other jurisdiction without the
express written consent of the competent authority of the requested Party.
Information received by the requested Party in conjunction with a request for
assistance under this Agreement shall Iikewise be treated as confidential in the
requested Party.
Article 9
COSTS
Unless the competent authorities of the Parties otherwise agree, ordinary costs
incurred in providing assistance shall be borne by the requested Party and
extraordinary costs incurred in providing assistance shall be borne by the
requesting Party. The Parties shall consult with each other before incurring in
extraordinary costs.
Article 10
IMPLEMENTATION LEGISLATION
The Contracting Parties shall promote any legislation necessary to comply with,
and give effect to, the terms of the Agreement.
7
Article 11
LANGUAGE
Requests for assistance and answers thereto shall be drawn up in English or
any other language agreed bilaterally between the competent authorities of the
Contracting Parties under Article 12.
Article 12
MUTUALAGREEMENTPROCEOURE
1. Where difficulties or doubts arise between the Contracting Parties regarding
the implementation or interpretation of the Agreement, the respective
competent authorities shall use their best efforts to resolve the matter by
mutual agreement.
2. In addition, the competent authorities of the Contracting Parties may mutually
agree on the procedures to be used under Articles 5 and 6 of this Agreement.
3. The competent authorities of the Contracting Parties may communicate with
each other directly for the purposes of reaching agreement under this Article.
4. The Contracting Parties shall endeavor to agree on the forms of dispute
resolution should this become necessary.
Article 13
ENTRY INTO FORCE
1. The Contracting Parties shall notify each other in writing, of the completion of
the procedures required by the respective laws for the entry into force of this
Agreement.
2. The Agreement shall enter into force from the date on which the later of the
notifications is received.
3. Upon the date of entry into force, this Agreement shall have effect in respect
of taxable periods beginning on or after that date.
Article 14
OURATION ANO TERMINATION
1. This Agreement shall remain in force until terminated by either Contracting
Party.
8
i
2. Either Contracting Party may, after the expiry of five years from the date of its
entry into force, terminate the Agreement by serving a written notice of
termination to the other Contracting Party.
3. Such termination shall become effective on the first day of the month
following the expiration of a period of six months after the date of receipt of
notice of termination by the other Contracting Party. AII requests received up
to the effective date of termination shall be dealt with in accordance with the
provisions of the Agreement.
4. If a Contracting Party terminates this Agreement, notwithstanding such
termination, both Parties shall remain bound by the provisions of Article 8 of
this Agreement with respect to any information obtained under this
Agreement.
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by
their respective Governments, have signed this Agreement.
DONE in duplicate at Buenos Aires, on the fifth day of September 2014, in the
Spanish, Chinese, Portuguese and English languages. AII texts are equally
authentic. In case of divergence between the texts, the English version shall
prevail.
For the Macao
Special Administrative Region
of the People's Republic of
China:
~~
---+-d:-----:--:!=-:-+-hL-----
Tam ak uen
Secretary for Econ my and Finance
9
VERDRAG
TUSSEN
HET KONINKRIJK DER NEDERLANDEN, TEN BEHOEVE VAN CURAl;:AO,
EN
DE REPUBLlEK ARGENTINIE
VOOR
DE UITWISSELlNG VAN INFORMATIE BETREFFENDE BELASTINGEN
Het Koninkrijk der Nederlanden, ten behoeve van Curacao, en de Republiek
Arqentinié (hierna te noemen "de partijen");
Geleid door de wens een verdrag te sluiten inzake de uitwisseling van informatie
betreffende belastingen;
Zijn het volgende overeengekomen:
Artikel1
Doelstelling en reikwijdte van het Verdrag
1.
De bevoegde autoriteiten van de partijen verlenen elkaar bijstand door
middel van de uitwisseling van informatie die naar verwachting van belang zal zijn
voor de toepassing en handhaving van de nationale wetten van de partijen die
betrekking hebben op de belastingen waarop dit Verdrag van toepassing is. Deze
informatie omvat informatie die naar verwachting van belang zal zijn voor de
bepaling, vaststelling en inning van deze belastingen, de invordering en
tenuitvoerlegging van belastingvorderingen of het onderzoek naar of de vervolging
van belastingzaken. Informatie wordt uitgewisseld in overeenstemming met de
bepalingen van dit Verdrag en wordt vertrouwelijk behandeld op de wijze voorzien
in artikel 8. De uit hoofde van de wetten of de bestuursrechtelijke praktijk van de
aangezochte partij aan personen toegekende rechten en waarborgen blijven van
toepassing. De aangezochte partij stelt alles in het werk teneinde te waarborgen
dat de doeltreffende uitwisseling van informatie niet onnodig wordt belet of
vertraagd.
2.
Wat het Koninkrijk der Nederlanden betreft, is dit Verdrag uitsluitend van
toepassing op Curacao.
Artikel2
Rechtsmacht
De aangezochte partij is niet verplicht informatie te verstrekken die noch in het
bezit is van haar autoriteiten, noch in het bezit of in de macht van personen die
onder haar territoriale rechtsmacht vallen.
Artikel3
Belastingen waarop het Verdrag van toepassing is
1.
De belastingen waarop dit Verdrag van toepassing is betreffen:
a. wat Curacao betreft:
i.
ii.
iii.
iv.
b. wat
i.
ii.
iii.
iv.
de inkomstenbelasting;
de loonbelasting;
de winstbelasting; en
de opcenten op de inkomsten- en winstbelasting.
de Republiek Arqentinié betreft:
de inkomstenbelasting;
de belasting over de toegevoegde waarde;
de belasting over persoonlijke zaken; en
de belasting over verondersteld minimuminkomen.
2.
Indien de bevoegde autoriteiten van de partijen zulks overeenkomen, is dit
Verdrag ook van toepassing op alle identieke of in wezen gelijksoortige belastingen
die na de datum van ondertekening van dit Verdrag naast of in de plaats van de
bestaande belastingen worden geheven. Voorts kunnen de belastingen waarop dit
Verdrag van toepassing is, in onderling overleg tussen de partijen in de vorm van
een briefwisseling worden uitgebreid of aangepast. De bevoegde autoriteiten van
de partijen doen elkaar mededeling van alle wezenlijke wijzigingen die zijn
aangebracht in de belastingheffing en daarmee samenhangende maatregelen ten
behoeve van het verzamelen van informatie waarop het Verdrag van toepassing is.
Artikel4
Begripsomschrijvingen
1.
Voor de toepassing van dit Verdrag:
a. wordt verstaan onder "partij" het Koninkrijk der Nederlanden, ten behoeve van
Curacao, of de Republiek Arqentinié, al naargelang de context vereist;
b. wordt verstaan onder de uitdrukking "bevoegde autoriteit":
i.
wat betreft Curacao, de minister van Financien of zijn bevoegde
vertegenwoordiger;
ii. wat betreft Arqentinlé, de Federale Administratie Overheidsinkomsten of haar
bevoegde vertegenwoordiger;
c. wordt verstaan onder de uitdrukking "persoon" een natuurlijke persoon, een
lichaam en elke andere vereniging van personen;
d. wordt verstaan onder de uitdrukking "Iichaam" elke rechtspersoon of elke
eenheid die voor de belastingheffing als een rechtspersoon wordt behandeld;
e. wordt verstaan onder de uitdrukking "beursgenoteerd lichaam" elk Iichaam
waarvan de voornaamste aandelencategorie aan een erkende effectenbeurs staat
genoteerd mits de ter beurze genoteerde aandelen direct door het publiek gekocht
of verkocht kunnen worden. Aandelen kunnen "door het publiek" worden gekocht
of verkocht indien de aankoop of verkoop van aandelen niet impliciet of expliciet is
voorbehouden aan een beperkte groep investeerders;
f. wordt verstaan onder de uitdrukking "voornaamste aandelencategorie" de
aandelencategorie of -categorieen die een meerderheid van het totale aantal
stemmen en de waarde van het lichaam vertegenwoordigen;
g. wordt verstaan onder de uitdrukking "erkende effectenbeurs" elke
effectenbeurs die de bevoegde autoriteiten van de partijen overeenkomen;
h. wordt verstaan onder de uitdrukking "collectief beleggingsfonds of collectieve
beleggingsregeling" elk gezamenlijk beleggingsinstrument, ongeacht de
rechtsvorm. De uitdrukking "openbaar collectief beleggingsfonds of openbare
collectieve beleggingsregeling" omvat elk collectief beleggingsfonds of elke
collectieve beleggingsregeling, mits de eenheden, aandelen of andere belangen in
het fonds of de regeling direct door het publiek kunnen worden gekocht, verkocht
of afgelost. Eenheden, aandelen of andere belangen in het fonds of de regeling
kunnen direct "door het publiek" worden gekocht, verkocht of afgelost indien de
aankoop, verkoop of aflossing niet impliciet of expliciet is voorbehouden aan een
beperkte groep investeerders;
i. wordt verstaan onder de uitdrukking "belasting" elke belasting waarop het
Verdrag van toepassing is;
j. wordt verstaan onder de uitdrukking "verzoekende partij" de partij die om
informatie verzoekt;
k. wordt verstaan onder de uitdrukking "aangezochte partij" de partij die verzocht
wordt informatie te verstrekken;
1. wordt verstaan onder de uitdrukking "maatregelen ten behoeve van het
verzamelen van informatie" wetten en bestuursrechtelijke of gerechtelijke
procedures die een partij in staat stellen de gevraagde informatie te verkrijgen en
te verstrekken;
m. wordt verstaan onder de uitdrukking "informatie" alle feiten, verklaringen of
stukken ongeacht in welke vorm, die nodig zijn voor de toepassing en handhaving
van de belastingen waarop het Verdrag van toepassing is; en
n. wordt verstaan onder de uitdrukking "fiscale delicten" strafbare feiten of
overtredingen die zijn begaan op het gebied van belastingen en die volgens de
nationale wetgeving als zodanig worden beschouwd, ongeacht of ze zijn
opgenomen in de belastingwetten, het wetboek van strafrecht of andere wetten.
2.
Wat betreft de toepassing van dit Verdrag op enig moment door een partij
heeft, tenzij de context anders vereist, elke daarin niet omschreven uitdrukking de
betekenis welke die uitdrukking op dat tijdstip heeft volgens de wetgeving van die
partij, waarbij elke betekenis volgens de toepasselijke belastingwetgeving van die
partij prevaleert boyen een betekenis die volgens andere wetgeving van die partij
aan die uitdrukking wordt gegeven.
Artikel5
Uitwisseling van informatie op verzoek
1.
De bevoegde autoriteit van de aangezochte partij verstrekt op verzoek
informatie ten behoeve van de in artikel 1 bedoelde doelstellingen. Dergelijke
informatie wordt uitgewisseld ongeacht of de onderzochte gedragingen, indien
deze in de aangezochte partij zouden plaatsvinden, uit hoofde van de wetgeving
van de aangezochte partij als een strafbaar feit zouden worden aangemerkt.
2.
Indien de informatie in het bezit van de bevoegde autoriteit van de
aangezochte partij niet toereikend is om aan het verzoek om informatie te voldoen,
treft die partij alle toepasselijke maatregelen ten behoeve van het verzamelen van
informatie teneinde de verzoekende partij de verzochte informatie te verstrekken,
ongeacht het feit dat de aangezochte partij ten behoeve van haar eigen
belastingheffing niet over dergelijke informatie hoeft te beschikken.
3.
Indien de bevoegde autoriteit van een verzoekende partij daar specifiek om
verzoekt, is de bevoegde autoriteit van de aangezochte partij gehouden uit hoofde
van dit artikel informatie te verstrekken, voor zover zulks is toegestaan uit hoofde
van haar nationale wetgeving, in de vorm van getuigenverklaringen en
gewaarmerkte afschriften van originele stukken.
4.
Elke partij waarborgt dat haar bevoegde autoriteiten ten behoeve van de in
artikel 1 van het Verdrag omschreven doelstellingen over de bevoegdheid
beschikken op verzoek het navolgende te verkrijgen en te verstrekken:
a.
informatie die berust bij banken, overige financíéle instellingen en personen
die bij wijze van vertegenwoordiging of als vertrouwenspersoon optreden, met
inbegrip van gevolmachtigden en trustees;
b.
informatie
met
betrekking
tot
de
eigendom
van
lichamen,
samenwerkingsverbanden, trusts, stichtingen, "Anstalten" en andere personen,
met inbegrip van, binnen de beperkingen van artikel 2, informatie inzake de
eigendom met betrekking tot al deze personen binnen een eigendomsketen; in het
geval van trusts, informatie met betrekking tot instellers, trustees en begunstigden,
I
met inbegrip van de personen aan wie de eigendomstitel van de trust wordt
overgedragen nadat de looptijd van de trust is verstreken; en in het geval van
stichtingen, informatie met betrekking tot stichters, leden van het bestuur en
begunstigden. Dit Verdrag schept daarnaast geen verplichting voor de partijen
informatie inzake de eigendom te verkrijgen of te verstrekken met betrekking tot
beursgenoteerde Iichamen of openbare collectieve beleggingsfondsen of openbare
collectieve beleggingsregelingen tenzij deze informatie kan worden verkregen
zonder tot onevenredige moeilijkheden te leiden.
5.
De bevoegde autoriteit van de verzoekende partij verstrekt de volgende
informatie aan de bevoegde autoriteit van de aangezochte partij wanneer de
eerstgenoemde partij uit hoofde van het Verdrag een verzoek om informatie doet,
teneinde aan te tonen dat deze naar verwachting van belang zal zijn voor het
verzoek:
a.
de identiteit van de persoon op wie de controle of het onderzoek betrekking
heeft;
b.
een verklaring omtrent de verlangde informatie met inbegrip van de aard
ervan en de vorm waarin de verzoekende partij de informatie van de aangezochte
partij wenst te ontvangen;
c.
het fiscale doel waarvoor om de informatie wordt verzocht;
d.
de redenen om te veronderstellen dat de gevraagde informatie in de
aangezochte partij is of in het bezit of in de macht is van een persoon die zich in
het rechtsgebied van de aangezochte partij bevindt;
e.
de naam en adresgegevens, voor zover bekend, van personen van wie
verondersteld wordt dat zij in het bezit zijn van de verzochte informatie;
f.
een verklaring dat het verzoek in overeenstemming is met de wetgeving en
de bestuursrechtelijke praktijk van de verzoekende partij, dat indien de verzochte
informatie zich in het rechtsgebied van de verzoekende partij zou bevinden, de
bevoegde autoriteit van de verzoekende partij de informatie volgens de wetten van
de verzoekende partij of volgens de normale gang van zaken in de
bestuursrechtelijke praktijk zou kunnen verkrijgen, en dat het verzoek om
informatie in overeenstemming is met dit Verdrag; en
g.
een verklaring dat de verzoekende partij op haar eigen grondgebied alles in
het werk heeft gesteld om de informatie te verkrijgen, tenzij dit zou leiden tot
onevenredige moeilijkheden.
6.
De bevoegde autoriteit van de aangezochte partij doet de verzochte
informatie zo spoedig mogelijk toekomen aan de verzoekende partij. Teneinde een
snel antwoord te waarborgen:
a.
bevestigt de bevoegde autoriteit van de aangezochte partij de ontvangst van
een verzoek schriftelijk aan de bevoegde autoriteit van de verzoekende partij en
stelt zij de bevoegde autoriteit van de verzoekende partij binnen 60 dagen na
ontvangst van het verzoek in kennis van eventuele gebreken in het verzoek;
1,
b.
stelt de bevoegde autoriteit van de aangezochte partij, indien zij niet in staat
is de informatie binnen 90 dagen na ontvangst van het verzoek te verkrijgen en te
verstrekken, onder meer omdat zij belemmeringen ondervindt bij het verstrekken
van de informatie dan wel weigert de informatie te verstrekken, de verzoekende
partij daarvan onverwijld op de hoogte, onder vermelding van de oorzaken van de
onmogelijkheid, de aard van de belemmeringen of de redenen voor haar
weigering.
7.
Verzoeken dienen schriftelijk te worden ingediend in de officléle taal van de
partij die deze verzoeken ontvangt - in het geval van Curacao, de Nederlandse
taal, en in het geval van de Republiek Argentinlé, de Spaanse taal - of in de
Engelse taal. Verzoeken mogen ook langs elektronische weg worden ingediend.
Artikel6
Aanwezigheid van functionarissen van
de aangezochte partij op het grondgebied van de andere verdragsluitende partij
1.
De aangezochte partij kan vertegenwoordigers van de bevoegde autoriteit
van de verzoekende partij toestaan op het grondgebied van de aangezochte partij
aanwezig te zijn teneinde, met voorafgaande schriftelijke toestemming van de
betrokken personen, natuurlijke personen te ondervragen en stukken te
onderzoeken. De bevoegde autoriteit van de verzoekende partij stelt de bevoegde
autoriteit van de aangezochte partij in kennis van het tijdstip en de locatie van de
bijeenkomst met de betrokken natuurlijke personen.
2.
Op verzoek van de bevoegde autoriteit van de verzoekende partij kan de
bevoegde autoriteit van de aangezochte partij vertegenwoordigers van de
bevoegde autoriteit van de verzoekende partij toestaan aanwezig te zijn bij het
daarvoor in aanmerking komende deel van een belastingcontrole op het
grondgebied van de aangezochte partij.
3.
Indien het in het tweede lid bedoelde verzoek wordt ingewilligd, stelt de
bevoegde autoriteit van de aangezochte partij die de controle uitvoert, de
bevoegde autoriteit van de verzoekende partij zo spoedig mogelijk in kennis van
het tijdstip en de locatie van de controle, de autoriteit of functionaris die de controle
zal uitvoeren en de door de aangezochte partij ten behoeve van de controle
vereiste procedures en voorwaarden. Alle beslissingen met betrekking tot het
uitvoeren van de belastingcontrole worden genomen door de aangezochte partij
die de controle uitvoert.
I
Artikel7
Mogelijkheid een verzoek af te wijzen
1.
Van de aangezochte partij kan niet worden verlangd dat zij informatie
verkrijgt of verstrekt die de verzoekende partij krachtens haar eigen wetgeving niet
zou kunnen verkrijgen ten behoeve van de toepassing of handhaving van haar
eigen belastingwetten. De bevoegde autoriteit van de aangezochte partij kan
weigeren bijstand te verlenen indien het verzoek niet in overeenstemming met dit
Verdrag is gedaan.
2.
De bepalingen van dit Verdrag mogen een partij niet verplichten informatie
te verstrekken waardoor een handelsgeheim, zakelijk geheim, industrieel,
commercieel of beroepsgeheim of handelsproces zou worden onthuld,
Niettegenstaande het voorgaande zal de informatie bedoeld in artikel 5, vierde lid,
niet als geheim of handelsproces worden behandeld uitsluitend op grond van het
feit dat zij aan de in dat lid gestelde criteria voldoet.
3.
De bepalingen van dit Verdrag mogen een partij niet verplichten informatie
te verkrijgen of te verstrekken waardoor vertrouwelijke communicatie tussen een
cliént en een advocaat of een andere erkende juridische vertegenwoordiger zou
worden onthuld indien dergelijke communicatie:
a.
plaatsvindt ten behoeve van het verzoeken om of verstrekken van juridisch
advies; of
b.
plaatsvindt ten behoeve van bestaande of mogelijk in te stellen gerechtelijke
procedures.
4.
De aangezochte partij kan een verzoek om informatie afwijzen indien
openbaarmaking van de informatie in strijd zou zijn met de openbare orde (ordre
public).
5.
Een verzoek om informatie wordt niet geweigerd op grond van het feit dat
de belastingvordering die aanleiding gaf tot het verzoek wordt betwist.
6.
De aangezochte partij kan een verzoek om informatie afwijzen indien de
informatie door de verzoekende partij wordt gevraagd teneinde een bepaling van
de belastingwetgeving van de verzoekende partij toe te passen of te handhaven
die, of een daarmee verband houdend vereiste dat, díscrimínatie inhoudt van een
onderdaan van de aangezochte partij ten opzichte van een onderdaan of inwoner
van de verzoekende partij die zich in dezelfde omstandigheden bevindt.
Artikel8
Vertrouwelijkheid
Alle uit hoofde van dit Verdrag door een partij ontvangen informatie wordt op
dezelfde wijze vertrouwelijk behandeld als informatie verkregen uit hoofde van
haar nationale wetgeving, of volgens de voorwaarden voor vertrouwelijkheid die
van toepassing zijn in het rechtsgebied van de partij die deze informatie verstrekt
heeft, indien de als laatst genoemde voorwaarden stringenter zijn, en wordt
uitsluitend ter kennis gebracht van personen of autoriteiten (met inbegrip van
rechterlijke instanties en bestuursrechtelijke Iichamen) die onder de rechtsmacht
van de desbetreffende partij vallen en betrokken zijn bij de vaststelling of inning
van, de tenuitvoerlegging of vervolging ter zake van, of de beslissing in
beroepszaken betrekking hebbende oo de belastingen waarop dit Verdrag van
toepassing is. Deze personen of autoriteiten mogen uitsluitend voor deze
doeleinden van deze informatie gebruikmaken. Zij mogen de informatie
bekendmaken in openbare rechtszittingen of in gerechtelijke beslissingen. De
informatie mag zonder de uitdrukkelijke schriftelijke toestemming van de bevoegde
autoriteit van de aangezochte partij niet worden bekendgemaakt aan een andere
persoon, entiteit, autoriteit of gerechtelijke instantie.
Artikel9
Kosten
Tenzij de bevoegde autoriteiten van de partijen anders overeenkomen, worden
gewone kosten gemaakt bij het verlenen van bijstand gedragen door de
aangezochte partij en worden buitengewone kosten gemaakt bij het verlenen van
bijstand (met inbegrip van redelijke kosten voor het inschakelen van externe
adviseurs in verband met een rechtsgeding of andere kosten) gedragen door de
verzoekende partij. Op verzoek van een van de partijen plegen de bevoegde
autoriteiten indien nodig overleg met betrekking tot dit artikel en in het bijzonder
overlegt de bevoegde autoriteit van de aangezochte partij vooraf met de bevoegde
autoriteit van de verzoekende partij indien de kosten van het verstrekken van
informatie naar aanleiding van een speciñek verzoek naar verwachting
aanmerkelijk zullen zijn.
Artikel10
Procedure voor onderling overleg
1.
De bevoegde autoriteiten trachten moeilijkheden of twijfelpunten die
mochten rijzen tussen de partijen met betrekking tot de uitvoering of de uitlegging
van het Verdrag in onderling overleg op te lossen.
2.
Naast de in het eerste lid bedoelde afspraken kunnen de bevoegde
autoriteiten van de partijen in onderling overleg overeenstemming bereiken over de
krachtens de artikelen 5 en 6 te hanteren procedures.
3.
De bevoegde autoriteiten van de partijen kunnen zich rechtstreeks met
elkaar in verbinding stellen teneinde overeenstemming als bedoeld in dit artikel te
bereiken.
4.
De partijen kunnen ook overeenstemming bereiken over andere vormen van
geschillenregeling.
Artikel11
Inwerkingtreding
1.
Elk van de partijen stelt de andere langs diplomatieke weg schriftelijk in
kennis van de voltooiing van de op grond van haar wetgeving vereiste procedures
voor het in werking doen treden van dit Verdrag.
2.
Het Verdrag treedt in werking dertig dagen na ontvangst van de laatste van
deze kennisgevingen. Vanaf de inwerkingtreding is dit Verdrag van toepassing op:
a.
fiscale delicten, vanaf de datum van inwerkingtreding, voor
belastingtijdvakken beginnend op of na die datum, of indien er geen
belastingtijdvakken bestaan, ter zake van alle belastingvorderingen ontstaan op of
na die datum; en
b.
alle andere aangelegenheden genoemd in artikel 1, vanaf die datum, voor
belastingtijdvakken beginnend op of na 1 januari van het jaar dat volgt op de datum
waarop het Verdrag in werking treedt, of indien er geen belastingtijdvakken
bestaan, ter zake van alle belastingvorderingen die ontstaan op of na 1 januari van
het jaar dat volgt op de datum waarop het Verdrag in werking treedt.
Artikel12
Beéindiqinq
1.
Dit Verdrag blijft van kracht totdat het door een van beide partijen wordt
beéindiqd. Elk van de partijen kan het Verdrag beéindiqen door de andere partij
langs diplomatieke weg daarvan schriftelijk kennis te geven. In dat geval houdt het
Verdrag op van toepassing te zijn op de eerste dag van de maand na het
verstrijken van een tijdvak van zes maanden na de datum van ontvangst van de
kennisgeving van beéindlginq door de andere partij.
2.
Niettegenstaande de beéindiqinq van het Verdrag overeenkomstig het
eerste lid blijven beide partijen gebonden door de voorwaarden van artikel 8 ten
aanzien van alle uit hoofde van het Verdrag verkregen informatie.
GEDAAN te t?~ Aif.tt... op ./r.... t':!'!.L.... 20/.9.:., in tweevoud, in de Engelse, de
Nederlandse en de Spaanse taal, waarbij alle teksten gelijkelijk authentiek zijn. In
geval van verschil in interpretatie van dit Verdrag is de Engelse tekst
doorslaggevend.
..
VOOR
HET KONINKRIJK DER
NEDERLANDEN,
TEN BEHOEVE VAN CURA9AO
AGREEMENT
BETWEEN
THE KINGOOM OF THE NETHERLANOS, IN RESPECT OF CURAl;AO,
ANO
THE ARGENTINE REPUBLlC
FOR
THE EXCHANGE OF INFORMATION WlTH RESPECT TO TAXES
The Kingdom of the Netherlands, in respect of Curacao, and the Argentine
Republic (hereinafter referred to as "the Parties");
Desiring to conclude an Agreement for the exchange of information with respect
to taxes;
Have agreed as follows:
Article 1
Object and Scope of the Agreement
1.
The competent authorities of the Parties shall provide assistance
through exchange of information that is foreseeably relevant to the
administration and enforcement of the domestic laws of the Parties concerning
taxes covered by this Agreement. Such information shall include information
that is foreseeably relevant to the determination, assessment and collection of
such taxes, the recovery and enforcement of tax c1aims, or the investigation or
prosecution of tax matters. Information shall be exchanged in accordance with
the provisions of this Agreement and shall be treated as confidential in the
manner provided in Article 8. The rights and safeguards secured to persons by
the laws or administrative practice of the Requested Party remain applicable.
The Requested Party shall use its best endeavours to ensure that the effective
exchange of information is not unduly prevented or delayed.
2.
As regards the Kingdom of the Netherlands, this Agreement shall apply
only to Curacao,
1
Article 2
Jurisdiction
The Requested Party is not obligated to provide information which is neither
held by its authorities nor in the possession or control of persons who are within
its territorial jurisdiction.
Article 3
Taxes Covered
1.
The taxes which are the subject of this Agreement are:
a) in the case of Curacao:
(i) the income tax (inkomstenbelasting);
(H) the wages tax (Ioonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en
winstbelasting).
b) in the case of the Argentine Republic:
(i) Income Tax;
(H) Value Added Tax;
(iii) Personal Assets Tax; and
(iv) Tax on Presumptive Minimum Income.
2.
This Agreement shall also apply to any identical tax or substantially
similar taxes imposed after the date of signature of the Agreement in addition to
or in place of the existing taxes if the competent authorities of the Parties so
agree. Furthermore, the taxes covered may be expanded or modified by mutual
agreement of the Parties in the form of an exchange of letters. The competent
authorities of the Parties shall notify each other of any substantial changes to
the taxation and related information gathering measures covered by the
Agreement.
Article 4
Definitions
1.
For the purposes of this Agreement:
a) the term "Party" means the Kingdom of the Netherlands, in respect of
Curacao, or the Argentine Republic as the context requires;
b) the term "competent authority" means:
i) in the case of Curacao, the Minister of Finance or his authorized
representative;
ii) in the case of the Argentine Republic, the Federal Administration of
Public Revenue or its authorized representative;
c) the term "person" includes an individual, a company and any other body of
persons;
2
d) the term "company" means any body corporate or any entity that is treated
as a body corporate for tax purposes;
e) the term "publicly traded company" means any company whose principal
class of shares is Iisted on a recognised stock exchange provided its Iisted
shares can be readily purchased or sold by the public. Shares can be
purchased or sold "by the public" if the purchase or sale of shares is not
implicitly or explicitly restricted to a Iimited group of investors;
f) the term "principal class of shares" means the c1ass or c1asses of shares
representing a majority of the voting power and value of the company;
g) the term "recognised stock exchange" means any stock exchange agreed
upon by the competent authorities of the Parties;
h) the term "collective investment fund or scheme" means any pooled
investment vehicle, irrespective of legal formo The term "public collective
investment fund or scheme" means any collective investment fund or scheme
provided the units, shares or other interests in the fund or scheme can be
readily purchased, sold or redeemed by the public. Units, shares or other
interests in the fund or scheme can be readily purchased, sold or redeemed "by
the public" if the purchase, sale or redemption is not implicitly or explicitly
restricted to a Iimited group of investors;
i) the term "tax" means any tax to which the Agreement applies;
j) the term "Applicant Party" means the Party requesting information;
k) the term "Requested Party" means the Party requested to provide
information;
1) the term "information gathering measures" means laws and administrative or
judicial procedures that enable a Party to obtain and provide the requested
information;
m) the term "information" means any fact, statement or record in any form
whatever, necessary for the administration and enforcement of taxes covered in
this Agreement; and
n) the term "tax offences" means crimes or offences that are committed within
the tax field and that are considered as such under domestic laws, irrespective
of whether contained in the tax laws, the Criminal Code or other statutes.
2.
As regards the application of this Agreement at any time by any of the
Parties, any term not defined therein shall, unless the context otherwise
requires, have the meaning that it has at that time under the law of that Party,
while the meaning under the applicable tax laws of that Party prevails over a
meaning given to the term under other laws of that Party.
Article 5
Exchange of Information Upon Request
1.
The competent authority of the Requested Party shall provide upon
request information for the purposes referred to in Article 1. Such information
shall be exchanged without regard to whether the conduct being investigated
would constitute a crime under the laws of the Requested Party if such conduet
would have occurred in the Requested Party.
3
2.
If the information in the possession of the competent authority of the
Requested Party is not sufficient to enable it to comply with the request for
information, that Party shall use all relevant information gathering measures to
provide the Applicant Party with the information requested, notwithstanding that
the Requested Party may not need such information for its own tax purposes.
3.
If specifically requested by the competent authority of the Applicant
Party, the competent authority of the Requested Party shall provide information
under this Article, to the extent allowable under its domestic laws, in the form of
depositions of witnesses and authenticated copies of original records.
4.
Each Party shall ensure that its competent authorities for the purposes
specified in Article 1 of the Agreement, have the authority to obtain and provide
upon request:
a) information held by banks, other financial institutions and any person
acting in an agency or fiduciary capacity including nominees and trustees;
b) information regarding the ownership of companies, partnerships,
trusts, foundations, "Anstalten" and other persons, including, within the
constraints of Article 2, ownership information on all such persons in an
ownership chain; in the case of trusts, information on settlors, trustees and
beneficiaries including those persons to which the trust property title is
transferred at the expiration of the trust; and in the case of foundations,
information on founders, members of the foundation council and beneficiaries.
Further, this Agreement does not create an obligation on the Parties to obtain or
provide ownership information with respect to publicly traded companies or
public collective investment funds or schemes unless such information can be
obtained without giving rise to disproportionate difficulties.
5.
The competent authority of the Applicant Party shall provide the
following information to the competent authority of the Requested Party when
making a request for information under the Agreement to demonstrate the
foreseeable relevance of the information to the request:
a) the identity of the person under examination or investigation;
b) a statement of the information sought including its nature and the
form in which the Applicant Party wishes to receive the information from the
Requested Party;
e) the tax purpose for which the information is sought;
d) the grounds for believing that the information requested is held in the
Requested Party or is in the possession or control of a person within the
jurisdiction of the Requested Party;
e) to the extent known, the name and address of any person believed to
be in possession of the requested information;
f) a statement that the request is in conformity with the law and
administrative practices of the Applicant Party, that if the requested information
was within the jurisdiction of the Applicant Party then the competent authority of
the Applicant Party would be able to obtain the information under the laws of the
Applicant Party or in the normal course of administrative practice and that it is in
conformity with this Agreement; and
4
I
------------1
g) a statement that the Applicant Party has pursued all means available
in its own territory to obtain the information, except those that would give rise to
disproportionate difficulties.
6.
The competent authority of the Requested Party shall forward the
requested information as promptly as possible to the Applicant Party. To ensure
a prompt response, the competent authority of the Requested Party shall:
a) confirm receipt of a request in writing to the competent authority of the
Applicant Party and shall notify the competent authority of the Applicant Party of
deficiencies in the request, if any, within 60 days of the receipt of the request;
b) if the competent authority of the Requested Party has been unable to obtain
and provide the information within 90 days of receipt of the request, including if
it encounters obstacles in furnishing the information or it refuses to furnish the
information, immediately inform the Applicant Party, explaining the reason for its
inability, the nature of the obstacles or the reasons for its refusal.
7.
Requests shall be submitted in writing in the official language of the
Party receiving such requests - in the case of the Argentine Republic: the
Spanish language or in the case of Curacao: the Dutch language - or in the
English language. Likewise, requests can be submitted electronically.
Article 6
Presence of Officials of the Applicant Party in the Territory of the Requested
Party
1.
The Requested Party may allow representatives of the competent
authority of the Applicant Party to be present in its territory to interview
individuals and examine records with the prior written consent of the persons
concerned. The competent authority of the Applicant Party shall notify the
competent authority of the Requested Party of the time and place of the
meeting with the individuals concerned.
2.
At the request of the competent authority of the Applicant Party, the
competent authority of the Requested Party may allow representatives of the
competent authority of the Applicant Party to be present at the appropriate part
of a tax examination in the territory of the Requested Party.
3.
If the request referred to in paragraph 2 is acceded to, the competent
authority of the Requested Party conducting the examination shall, as soon as
possible, notify the competent authority of the Applicant Party about the time
and place of the examination, the authority or official designated to carry out the
examination and the procedures and conditions required by the Requested
Party for the conduct of the examination. AII decisions with respect to the
conduct of the tax examination shall be made by the Requested Party
conducting the examination.
5
I
I
Article 7
Possibility of Declining a Request
1.
The Requested Party shall not be required to obtain or provide
information that the Applicant Party would not be able to obtain under its own
laws for purposes of the administration or enforcement of its own tax laws. The
competent authority of the Requested Party may decline to assist where the
request is not rnade in conformity with this Agreement.
2.
The provisions of this Agreement shall not impose on a Party the
obligation to supply information which would disclose any trade, business,
industrial, commercial or professional secret or trade process. Notwithstanding
the foregoing, information of the type referred to in Article 5, paragraph 4, shall
not be considered as such a secret or trade process merely because it meets
the criteria set forth in that paragraph.
3.
The provisions of this Agreement shall not impose on a Party the
obligation to obtain or provide information, which would reveal confidential
communications between a client and an attorney, solicitor or other admitted
legal representative where such communications are:
a)
produced for the purposes of seeking or providing legal advice; or
b)
produced for the purposes of use in existing or contemplated legal
proceedings.
4.
The Requested Party may decline a request for information if the
disclosure of the information would be contrary to public policy (ordre public).
5.
A request for information shall not be refused on the ground that the tax
claim giving rise to the request is disputed.
6.
The Requested Party may decline a request for information if the
information is requested by the Applicant Party to administer or enforce a
provision of the tax law of the Applicant Party, or any requirement connected
therewith, which discriminates against a national of the Requested Party as
compared with a national or a resident of the Applicant Party in the same
circumstances.
Article 8
Confidentiality
Any information received by a Party under this Agreement shall be treated as
confidential, in the same manner as information obtained under its domestic
laws, or according to the confidentiality conditions applicable in the [urlsdictlon
of the Party that provides such information if the latter conditions are more
restrictive, and may be disclosed only to persons or authorities (including courts
and administrative bodíes) in the jurisdiction of the Party concerned with the
assessment or collection of, the enforcement or prosecution in respect of, or the
6
determination of appeals in relation to, the taxes covered by this Agreement.
Such persons or authorities shall use such information only for such purposes.
They may disclose the information in public court proceedings or in judicial
decisions. The information may not be disclosed to any other person or entity or
authority or any other jurisdiction without the express written consent of the
competent authority of the Requested Party.
Article 9
Costs
Unless the competent authorities of the Parties otherwise agree, ordinary costs
incurred in providing assistance shall be borne by the Requested Party, and
extraordinary costs incurred in providing assistance (including reasonable costs
of engaging external advisors in connection with Iitigation or otherwise) shall be
borne by the Applicant Party. At the request of either Party, the competent
authorities shall consult as necessary with regard to this Article, and in
particular the competent authority of the Requested Party shall consult with the
competent authority of the Applicant Party in advance if the costs of providing
information with respect to a specific request are expected to be significant.
Article 10
Mutual Agreement Procedure
1.
Where difficulties or doubts arise between the Parties regarding the
implementation or interpretation of the Agreement, the competent authorities
shall endeavour to resolve the matter by mutual agreement.
2.
In addition to the agreements referred to in paragraph 1, the competent
authorities of the Parties may mutually agree on the procedures to be used
under Artic\es 5 and 6.
3.
The competent authorities of the Parties may communicate with each
other directly for purposes of reaching agreement under this Article.
4.
The Parties may also agree on other forms of dispute resolution.
Article 11
Entry into Force
1.
Each of the Parties shall notify the other in writing, through diplomatic
channels, of the completion of the procedures required by its law for the entry
into force of this Agreement.
7
2.
The Agreement shall enter into force on the thirtieth day after the
receipt of the later of these notifications. Upon entry into force, it shall have
effect:
a) for tax offences on the date of entry into force, for taxable periods
beginning on or after that date or, where there is no taxable period, for all
charges to tax arising on or after that date; and
b) for all other matters covered in Article 1 on that date, for taxable
periods beginning on or after the first day of January of the year following the
date on which the Agreement enters into force, or where there is no taxable
períod, for all charges to tax arising on or after the first day of January of the
year following the date on which the Agreement enters into force.
Article 12
Termination
1.
This Agreement shall remain in force until terminated by a Party. Either
Party may terminate the Agreement by giving written notice of termination,
through diplomatic channels, to the other Party. In such event, this Agreement
shall cease to have effect on the first day of the month following the expiration
of the period of six months after the date of receipt of notice of termination by
the other Party.
2.
Even after the termination of the Agreement in accordance with
paragraph 1, both Parties shall remain bound by the provisions of Article 8 with
respect to any information obtained under this Agreement.
DONE at IS<;;~ /j;...cr., this /'í' day of ~Jl/
20lY
in two originals, in the
glish, Dutch and Spanish languages, all texts being
equally authentic.
ca of divergence in the interpretation of this Agreement,
11 p e ail.
the English text
FOR
THE KINGDOM OF THE
NETHERLANDS, IN RESPECT OF
CURAGAO
8