last update 18 March 2010
|
Competent Authority
|
Treasury Secretariat |
|
Organization
|
Ministry of Economy and Public Finances |
|
Scope of MAP & MAP APA
|
Article 25 of DTCs |
|
Domestic guidelines & administrative arrangements
|
No domestic guidelines. |
|
Time for filing
|
Before fifth year after the relevant taxation year. |
|
Form of request
|
Ordinary presentation of facts of taxation not in accordance with a DTC. |
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Documentation requirement
|
Genuine interest and documentation accrediting the facts as set forth. |
|
User fees
|
No user fees |
|
Tax collection/penalty/interest
|
Normal principles apply |
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Other dispute resolution mechanisms
|
No other dispute resolution mechanisms. |
|
Government Website
|
www.mecon.gov.ar |
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