DTTs being applied in Latin America Through October 31, 2012 Country Argentina 2/ 3/
1961- 1971- 19811991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 TOTAL 1970 1980 1990 3 3 2 1 3 1 2 1 16
Bolivia 1/ Brazil 4/
1 1
6
Chile
1 6
3
2 3
1
1
1
1 1
1
1 1
1
2
7
Colombia 1/
7 3
1
3
1
2
1
4 1
2
1
31
1
3
24
1
Costa Rica Dominican R. Ecuador 1/
1 1
4 1
1
1 3
1
1
1
1
1
1
2
1
12
El Salvador
1
1
Guatemala Honduras Mexico 5/
2
2
3
3
2
2
2
2
1
3
2
1
1
2
3
2
2
2
4
1
42
4
5
9
Nicaragua Panama Paraguay
1
Peru 1/ 6/
3
Uruguay 7/
1
Venezuela
2
2
4
4
1
2
1
3
1
1
4
1
1
2
1
4
3
1
4
6
1
1
31
1/ For Bolivia, Colombia, Ecuador and Peru, CAN Decision 578 (2004) is relevant, based on the income source location principle. This replaced Decision 40 of the Cartagena Agreement which created the Common Regime for Double Taxation Avoidance (1972). Ratification in some of these countries may be still pending. 2/ The DTTs signed with Bolivia and Chile follow the Andean Pact model, based on the income source location principle. 3/ A DTT was signed with Austria, which was in force from 01/17/1982 to 01/01/2009, and another with Sweden (in force from 12/14/1962 to 01/01/1998). The last one was replaced by another one which came into force on 01/01/1998, the ending day of the previous DTC signed between both countries. 4/ 3 signed DTTs have been expired. One was with Germany (in force from 12/30/1975 to 01/01/ 2006), another with Finland (in force from 12/22/1973 to 01/01/1998), and one with Portugal (in force from 05/11/1971 to 01/01/2000). 5/ A DTT with Germany was signed (in force from 12/30/1993 to 01/01/2010), replaced by another came into force from 01/ 01/2010, the ending day of the previous one, and another with Canada (in force from 05/11/1992 to 01/01/2008), which was also replaced with one that came into force on 01/01/2008. 6/ A DTT was signed with Sweden (in force from 12/14/1962 to 01/01/1998), replaced by another which came into force on 01/01/1998, the ending day of the previous one. 7/ A DTT with Germany was signed (in force from 06/28/1990 to 01/01/2012), replaced by a DTT that came into force on 01/01/2012, on the ending day of the previous one.