Latin America DTTs, TIEAs and others (Through May 9, 2012)
DTTs in force
Argentina 4/ Bolivia Brazil Chile Colombia Costa Rica Ecuador El Salvador Guatemala Honduras Mexico Nicaragua Panama Paraguay Peru Dominican Republic Uruguay Venezuela
Being applied 1/ 16 7 31 24 4 1 12 1
Pending application
1
DDTs signed, but not in force 2 2 2 5 2 1
TIEAs in force
TIEAs signed, but not in force
Agreements according to CIAT Model
Multilateral Agreements 2/ 3/
6
6
4
1
1
1 2
1
2 1
42
1
5
1 9
7 2 4 1
1
4
1
2
1 1
5 1
1
5 31
1 12
2 1 1 1 1 1
3
1
6
Source: CIAT, IBFD and Tax Authorities.
1/ In the case of Bolivia, Ecuador, Colombia and Peru includes Decision 578 of the Andean Community (2004) based on the source principle. It replaced Decision 40 of the Cartagena Agreement which created the Common System for Avoiding Double Taxation (1972). Ratification may be pending in some countries. 2/ In the case of Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua includes the Multilateral Agreement on Mutual Assistance and Technical Cooperation between the Tax and Customs Administrations of Central America (2006). Ratification may be pending in some countries. 3/ In the case of Argentina, Brazil, Costa Rica and Mexico includes the Global Forum’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Ratification may be pending in some countries. 4/ The DTTs signed with Bolivia and Chile are based on the Andean Community model, and on the source principle.