DTTs being applied in Latin America Through October 31, 2012 Country Argentina 2/ 3/
Bolivia 1/
Brazil 4/
19611971-1980 1970
1981-1990
1991
1992
1993
1994
Brazil Germany Chile Bolivia Italy France Argentina Austria Belgium Denmark Japan Spain France Sweden
Chile
1995
1996
Canada Spain
Argentina Canada Hungary Ecuador Czech Rep. Italy Slovak Rep. Luxembourg Norway
Finland Sweden United Kingdom
Germany
Korea (Rep.) Philippines India The Netherlands
1997
1998 Denmark United Kingdom Sweden
France
China (People's Rep.)
1999 The Netherlands
2000
2001
Australia Belgium
2002
Argentina
2006
2007
2008
2009
2010
2011
2012
TOTAL 16
Portugal
Chile
Canada Mexico
Brazil Korea (Rep.) Ecuador Spain Norway Peru Poland
7
Israel
Croatia Denmark United Kingdom
Sweden
Mexico South Africa Ukraine
Peru Russia
Venezuela
31
Ireland Belgium Malasia Colombia Switzerland Paraguay Thailand Portugal
France New Zealand
Andean Community
Costa Rica
Ecuador 1/
2005
Andean Community
Colombia 1/ Dominican R.
2004
Norway
Spain
Finland
2003
Spain
Chile
24
Switzerland Spain
4 1
Canada
1 Germany Brazil Italy
France
Spain
Switzerland
Romania
Mexico
Canada
Chile Andean Community
Belgium
12
El Salvador
Spain
1
Guatemala Honduras Mexico 5/
France Sweden
USA United Kingdom
Spain Korea (Rep.) Japan The Netherlands Italy Norway Switzerland Singapore
Belgium Denmark
Finland Ireland
Chile Israel
Ecuador
Luxembourg Polonia Portugal Australia Czech Rep. Romania
Indonesia
Brazil Austria China Canada Greece (People's Rep.) Slovak Rep. New Zealand
Iceland Russia
India Germany Panama Barbados Uruguay South Africa
Hungary
42
Barbados Luxembourg Qatar Singapore Portugal
9
Nicaragua Korea (Rep.) Spain Mexico The Netherlands
Panama
Paraguay
Chile Canada Chile Andean Community
Peru 1/ 6/
Uruguay 7/
Venezuela
Taiwan
2
Brazil
4
Hungary
France Italy
Germany United Kingdom
The Netherlands Czech Rep. Switzerland Trinidad and Tobago
Belgium Norway Portugal Sweden
USA
Barbados Denmark Indonesia
Canada China Cuba (People's Rep.) Spain
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.
Kuwait
Austria Korea (Rep.) Iran Qatar
Belarus Malaysia Russia Vietnam
Mexico
Germany Spain Switzerland Portugal
6
Brazil
United Arab Emirates
31