Latin America DTAs, TIEAs and others (Through July 31, 2015) DTAs in force
Being applied 1/ Argentina
16
Bolivia
7
Brazil Chile Colombia
8
Costa Rica
1
Dominican Rep.
2
Ecuador
15
El Salvador
1
TIEAs in force
Pending application
DTAs signed, but not in force
Pending application
Agreements signed according to CIAT Model 2/
Multilateral Agreements signed 3/ 4/
3
18
5
4
1
32
2
1
7
1
1
25
5
2
2
1
2
1
1
2
1
3
9
10
2
1 3
1
1
Honduras 54
2 1
Guatemala Mexico
Being applied
TIEAs signed, but not in force
1
4
8
2
1
1
1
15
1
1
Nicaragua
1
Panama
15
1
6
Paraguay Peru
2 8
2 1
1
Uruguay
13
6
10
Venezuela
31
2
3 1 5
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. 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. For Venezuela it is no longer in force since 2006. 2/ The TIEAs signed under the CIAT model between Argentina-Chile and Argentina-Spain are no longer applied. The TIEA signed under the CIAT model between Argentina-Peru is not in force. 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, Chile, Colombia, Costa Rica, El Salvador, Guatemala and Mexico includes the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Is in force only in Argentina (January 2013), Colombia (July 2014), Costa Rica (August 2013) and Mexico (September 2012).