Latin America DTTs, TIEAs and others (Through June 01, 2013) DTTs in force
Being 1/ applied Argentina
5/ 6/ 7/
Pending application
15
DTTs signed, but not in force
TIEAs 2/ in force
TIEAs signed, but not in force
Agreements signed according to CIAT Model
Multilateral 3/ 4/ Agreements
3
15
1
4
1 1
Bolivia
7
Brazil
31
2
6
1
25
3
1
2
Colombia
5
5
2
1
Costa Rica
1
2
7
8
2
Dominican R.
1
1
1
Ecuador
13
2
1
El Salvador
1
Chile
6/
1
Guatemala
7
Honduras Mexico
2
1 45
4
7
12
1 2
1
Nicaragua
1
Panama
11
4
2
Paraguay 7/ Peru
2 4
5
1
4
2
Uruguay
9
Venezuela
31
1
7 1 10
1
Source: CIAT, IBFD and Tax Authorities Prepared by: CIAT 1/ For Bolivia, Colombia, Ecuador, Peru and Venezuela includes CAN Decision 578 in force since 2005. For Venezuela it is no longer in force since 2006. Decision 578 replaced Decision 40 of the Cartagena Agreement that created the Common Regime for Avoidance of Double Taxation, which was in force since 1981. 2/ For Argentina does not include the Memorandum of Understanding on Cooperation and Information Exchange, signed between the Federal Public Revenue Administration - AFIP and the Guardia di Finanza of the Italian Republic, signed in 2010. 3/ 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). Only in Costa Rica, Guatemala and Honduras this Convention has been ratified by the National Assemblies. 4/ In the case of Argentina, Brazil, Colombia, Costa Rica, Guatemala and Mexico includes the Global Forum’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Is valid only in Argentina (2013), Costa Rica (August 2013) and Mexico (September 2012). 5/ The DTTs signed with Bolivia are based on the Andean Community model, which is based on the source principle. 6/ The TIEAs signed under the CIAT model between Argentina-Chile and Argentina-Spain are no longer applied. 7/ The TIEA signed under the CIAT model between Argentina-Peru is not in force.