DTC agreement between France and Argentina

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No. 20767 FRANCE and ARGENTINA Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (with protocol). Signed at Buenos Aires on 4 April 1979 Authentic texts: French and Spanish. Registered by France on 25 February 1982. FRANCE et ARGENTINE Convention en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune (avec protocole). Signée à Buenos Aires le
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  No. 20767 Vol, 1264,1-20767  [TRANSLATION RADUCTION] CONVENTION 1 BETWEEN THE GOVERNMENT OF THEFRENCH REPUBLIC AND THE GOVERNMENT OF THEARGENTINE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXESON INCOME AND ON CAPITAL The Government of the French Republic and the Government of the Argentine Republic,Desiring to conclude a convention for the avoidance of double taxation andthe prevention of fiscal evasion with respect to taxes on income and on capital,Have agreed as follows: PERSONAL SCOPE This Convention shall apply to persons whoare residents of one State or of the two States. TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of one State or of its political subdivisions, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital, all taxes imposed on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. Theexisting taxes to which the Convention shall apply are: In the case of France: (i) Theincome tax; (ii) The company tax, including any withholding tax, prepayment or advancepayment with respect to the aforesaid taxes (Hereinafter referred to as Frenchtax ); In the case of Argentina: (i) The profits tax (ii) The capital appreciation (iii) The company capital tax ; (iv) Thetax on net capital (Hereinafter referred to as Argentine tax ). 1 Came into force on 1 March 1981, i.e., the first day of the second month following the date of the last of the notifications (effected on 14 and 15 January 1981) bywhich the Parties informed each other of the completion of the procedures required by their legislation, in accordance with article 30 (1). Vol. 1264, 1-20767  4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in additionto, or in place of, the existing taxes. The competent authorities of the States shall notify each other of any important changes which have been made in theirrespective taxation laws. GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires:The terms one State and the other State mean, as the case may be, France or Argentina; The term person includes an individual, a companyand any other body of persons; c) The term company means any body corporate or any entity which is treated as a body corporate for tax purposes; The terms enterprise of one State and enterprise of the other State mean respectively an enterprise carried on by a resident of one State andan enterprise carried on by a resident of the other State; <?) The term nationals means: (i) All individuals possessing the nationality of one State; (ii) All legal persons, partnerships and associations deriving their status as such from the legislation in force ina State; The term international transport means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in one State,except when the ship oraircraft is operated solely between places in the other State; g) The term competent authority means: (i) In thecase of France, theMinister of the Budget or his authorized repre sentative; (ii) In thecase of Argentina, theMinister of the Economy (Secretariatof Statefor Finances). 2. As regards the application of the Convention by a State, any term not defined therein shall, unless thecontext otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Con vention applies. RESIDENT 1. For the purposes of this Convention, the term resident of a State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. 2. Where, by reason of the provisions of paragraph 1, an individual is resident of both States, his status shall be determined as follows: He shall be deemed to be a resident of the State in which he has a permanent homeavailable to him; if he has a permanent homeavailable tohim in Vol. 1264,1-20767  both States, he shall be deemed to be a resident of the State with which his personal andeconomicrelations are closer (centre of vital interests); If the State in which he has his centre of vital interests cannot be determined, or if he hasnot a permanent home available to him in either State, heshall be deemed to be a resident of the State in which he has an habitualabode; c) If he has an habitual abode in both States or in neither ofthem, heshallbe deemed to be a resident of the State of which he is a national; If he is a national of bothStates or of neither of them, the competentauthorities of the States shall settle the question by mutual agreement. 3. Where, by reason of the provisions of paragraph 1, a personother thanan individual is a resident of both States, it shall be deemed tobe a resident of the State in which its place of effectivemanagement is situated. PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term permanent establish ment means a fixed place of business through which the business of an enter prise is wholly or partly carried on. 2. The term permanent establishment includesespecially: o) A place of management; A branch; c-) An office; A factory; A workshop; /) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources; A purchasing office. 3. A constructionor assembly site shall not constitute a permanent establishment unless it is in operation for more than six months. 4. Notwithstanding the preceding provisions of this article, the term permanent establishment shall be deemednot to include: The use of facilities solely for the purpose of storage, display or delivery of goods belonging to the enterprise; The maintenance of a stock of goods belonging to the enterprise solely for the purpose of storage, display or delivery; c) The maintenance of a stock of goods belonging to the enterprise solely for the purpose of processing by another enterprise; The use of a fixed place of business solely for the purpose of collectinginformation for the enterprise; The use of a fixed place of business solely for the purpose of carrying on,for the enterprise, any other activity of a preparatory or auxiliary character; The use of a fixed place of business solely for any combination of activitiesmentioned in subparagraphs to above, provided that the overall activity Vol. 1264, 1-20767
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