TIEA agreement between Peru and Argentina

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AGREEMENT BETWEEN THE FEDERAL ADMINISTRATION OF PUBLIC REVENUES OF THE REPUBLIC OF ARGENTINA AND THE TAX ADMINISTRATION OF THE REPUBLIC OF PERU ON TECHNICAL COOPERATION AND EXCHANGE OF TAX AND CUSTOMS INFORMATION PREAMBLE Nowadays, economic operations have a transnational character that involve new challenges for the application of the tax systems by the Tax Administrations. The mutual international technical cooperation, by means of the exchange of knowledge and development of new control tech
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  AGREEMENT BETWEENTHE FEDERAL ADMINISTRATION OF PUBLIC REVENUES OF THE REPUBLICOF ARGENTINA ANDTHE TAX ADMINISTRATION OF THE REPUBLIC OF PERU ON TECHNICALCOOPERATION AND EXCHANGEOF TAX AND CUSTOMS INFORMATIONPREAMBLE Nowadays, economic operations have a transnational character that involve new challengesfor the application of the tax systems by the Tax Administrations.The mutual international technical cooperation, by means of the exchange of knowledge anddevelopment of new control techniques in the field of the internal and customs taxation, aswell as the exchange of information of tax and customs importance, has been revealed as aninstrument of essential significance for the effective application of tax systems.By virtue of the previous paragraphs, the Tax Administrations of Argentina and Peru, herebyagree in celebrating this agreement in order to prevent evasion, elusion, fraud and any otherillegal tax or customs action and to allow a better application of their tax systems. ARTICLE 1OBJECT AND SCOPE OF APPLICATION OF THE AGREEMENT1. OBJECT The Contracting Tax Administrations shall, on the basis of reciprocity in broad sense, assisteach other to exchange technical knowledge by means of consultancies, courses andinternships and the exchange of information in all forms, including general information onlines of economic activity related to the veracity or accuracy of the declared value of thegoods, simultaneous examinations and the holding of examinations abroad, for assuring theaccurate determination, assessment and collection of taxes covered by the Agreement, witha view to prevent and combat, within their respective jurisdictions, tax fraud, evasion andavoidance, and any other illegal tax or customs action, and develop improved informationsources for tax and customs matters. 2. SCOPE OF APPLICATION Information shall be exchanged to fulfil the purpose of this Agreement without regard towhether the person to whom the information relates is, or whether the information is heldby, a resident or national of the States of the Contracting Tax Administrations.  ARTICLE 2TAXES COVERED BY THE AGREEMENT1. TAXES COVERED This Agreement shall apply to all taxes administrated by the Contracting TaxAdministrations. 2. IDENTICAL, SIMILAR, SUBSTITUTIVE OR ADDITIONAL TAXES This Agreement shall also apply to any identical or similar tax imposed after the date of signature of the Agreement or taxes in addition to, or in place of, the existing taxes. Thecompetent authorities of the Contracting Administrations shall notify each other, at thefrequency agreed, of any change in their legislation, as well as judicial decisions that mayaffect the obligations of the Contracting Administrations pursuant to this Agreement. ARTICLE 3DEFINITIONS1. DEFINITIONS For the purposes of this Agreement:a)   The term Argentina means the Republic of Argentina.b)   The term Peru means the Republic of Peru.c)   The term Tax Administration means:i.   In the case of Argentina: the Federal Administration of PublicRevenues;ii.   In the case of Peru: the National Superintendence of TaxAdministration.d)   The term competent authority means:i.   In the case of Argentina: the Head of the FederalAdministration of Public Revenues.ii.   In the case of Peru: the National Superintendent of the NationalSuperintendence of Tax Administration.e)   The term national means any citizen and any legal person or anyother collective entity, deriving its status from the laws in force ineach State of the Contracting Tax Administrations.f)   The term person means any individual, legal person, partnership,corporation, trust, estates, or any other collective entity according tothe laws of each State of the Contracting Tax Administrations.g)   The term tax means any tax to which the Agreement applies.  h)   The term information means any fact or statement, in any formwhatever, that may be relevant or material to the administration andenforcement of taxes administrated, including among others:i.   the testimony of individuals,ii.   the documents, records or personal property of a person orContracting State, andiii.   expert opinions, technical concepts, valuations andcertifications;iv.   information regarding the value of the goods;v.   documents, records, certificates, reports and any other type of communication, including electronic communications, orauthenticated or legalized copies of such.i)   The term Applicant Contracting Tax Administration means theContracting Tax Administration applying for or receivinginformation; j)   The term Requested Contracting Tax Administration means theContracting Tax Administration providing or requested to provideinformation. 2. UNDEFINED TERMS Any term not defined in this Agreement shall have the meaning which it has under the lawsof the States of the Contracting Tax Administrations concerning taxes covered by thisAgreement according to the laws in force at the moment in which the specific issue todefine is created, unless the context otherwise requires another interpretation or thecompetent authorities agree to a common meaning pursuant to the provisions of Article 6. ARTICLE 4EXCHANGE OF INFORMATION1. OBJECT OF THE EXCHANGE The competent authorities of the Contracting Tax Administrations, according to the purposeof this Agreement, shall exchange information to administer and enforce their domesticlaws concerning taxes administrated, including information for:a)   The determination of the assessment and collection of such taxes, as well as, if applicable, the determination of the net worth variations, consumption or disposal of assets.b)   The determination of the customs value.c)   The recovery and enforcement of tax claims.d)   The investigation or prosecution of alleged tax or customs crimes and violationsinvolving the contravention of tax and customs law and regulations.  2.   REGULAR OR AUTOMATIC INFORMATION The competent authorities of the Contracting Tax Administrations shall regularly orautomatically transmit information to each other on:a)   Transactions and/ or taxable, non-taxable or exempted income made or obtained inthe territory of the States of the Contracting Tax Administrations, with regard topersons and taxes covered in this Agreement.b)   General information on lines of economic activity.c)   Information on the value to determine the truthfulness or accuracy of such.d)   Any other information they may expressly agree. 3. SPONTANEOUS INFORMATION The competent authorities of the Contracting Tax Administrations shall spontaneouslytransmit information to each other, when during the course of their own activities,information which may be relevant to, and bear significantly on, accomplishment of thepurposes referred to in paragraph 1 of this Article, may have come to the attention of one of them. 4. SPECIFIC INFORMATION The competent authority of the Requested Tax Administration shall provide informationupon specific request by the competent authority of the Applicant Tax Administration forthe purposes referred to in paragraph 1 of this Article. If the information available in the taxfiles of the Requested Tax Administrations is not sufficient to enable compliance with therequest, that Tax Administration shall take all measures, allowed by its legislation,including compulsory measures, to provide the Applicant Tax Administration with theinformation requested, such as:a) examine any books, papers, records, or other personal property which maybe relevant or material to such inquiry;b) question any person having knowledge or in possession, custody or controlof information which may be relevant or material to such inquiry;c) compel, pursuant to its own legislation, any person having knowledge orin possession, custody or control of information which may be relevant ormaterial to such inquiry, to appear at a stated time and place and testifyunder oath and produce books, papers, records, or other personal property.If a Contracting Tax Administration requests information, pursuant to this paragraph, theRequested Tax Administration shall obtain and provide the information in the same form,as if the tax of the Applicant Tax Administration were the tax of the Requested TaxAdministration.
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