Argentina's tax treaty network and the distinctive features of its treaties

Journal
Atchabahian, A.
Bulletin for International Taxation 2001 (Volume 55), No. 6
PriceUSD 45

Discusses the tax treaties concluded by Argentina with Bolivia and Chile. Considers fifteen of Argentina's treaties in light of the OECD Model and examines the unusual features of the treaties in effect in Argentina. It also pays attention on several of Argentina's treaties which contain a tax sparing clause.