Résolution des différends

Argentina Dispute Resolution Country Profile



last update 18 March 2010


Competent Authority

Treasury Secretariat 


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. 

Documentation requirement 

Genuine interest and documentation accrediting the facts as set forth. 

User fees

No user fees 

Tax collection/penalty/interest 

Normal principles apply 

Other dispute resolution mechanisms 

No other dispute resolution mechanisms. 

Government Website 



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