Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Argentina

Recent developments relating to MAP in Argentina prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Argentina did not provide the relevant information.

Other developments relating to MAP

• Argentina did not provide the relevant information.

Latest Action 14 Peer Review report

26 July 2021 - https://doi.org/10.1787/ad982afd-en

Tax treaty network of Argentina

• 26 treaties, applicable to 26 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Argentina's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
20	No information	No information

Source: OECD

Argentina's MAP programme

Organisation of competent authority function

• three persons

• contact persons for MAP requests:

  • Secretaría de Hacienda, Ministerio de Economía

    Hipólito Yrigoyen 250, of. 921, Buenos Aires, Argentina

    Tel: [phone].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Argentina did not provide the relevant information.
MAP profile	12 November 2020	https://www.oecd.org/tax/dispute/argentina-dispute-resolution-profile.pdf

Overview of Argentina's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-argentina.pdf for details with respect to Argentina's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Argentina's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Argentina’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	12	0	0	12
Other cases	10	2	1	11
Total	22	2	1	23

Source: OECD

Table 4. Argentina’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	1	35.90	1	35.90
All cases	0	N/A	1	35.90	1	35.90

Source: OECD