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| Lowtax Network Sites |
| Lowtax Network Portal:
'Low-tax' business and investment in the top 50 jurisdictions covered in
exceptional detail. |
| Tax News: Global
tax news, continuously updated through the day. |
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and the globally aware investor. Sponsored by HSBC
Bank International. |
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| Offshore-e-com:
A topical guide to offshore e-commerce focused on tax and regulation. |
| Lowtax Library:
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The resource for free online US taxation information, covering: corporate
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| Offshore Trusts
Guide: OTG publishes news, features and newsletters on the use of
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| TreatyPro: Online
tax treaty resource. |
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| Argentina And San Marino Sign TIEA |
by Mike Godfrey, Tax-News.com, Washington
Wednesday, December 09, 2009
Argentina and San Marino have signed an agreement to exchange tax information, it has emerged.
The agreement was signed by Antonella Mularoni, Secretary of State for Foreign and Political Affairs, Telecommunications and Transportation, San Marino and the head of Argentina's Federal Administration of Public Revenue (AFIP), Ricardo Echegaray.
The agreement provides for exchange of information sourced from banks and persons acting as representatives or fiduciaries. It also allows for the provision of data related to the ownership of companies, trusts, and foundations.
With regard to San Marino, the agreement covers general income tax applicable to individuals, corporations, companies and sole proprietorships, together with indirect tax on imports.
On the Argentinian side, it encompasses Income Tax, Value Added Tax, Personal Property and the Minimum Presumed Income.
The Argentine government foresees signing similar financial information-sharing agreements with the Cayman Islands, the Netherland Antilles, Aruba and Barbados.
A comprehensive report in our Intelligence Report series,
examining in depth the situation of offshore transparency and secrecy in a number
of the most prominent jurisdictions, is available in the Lowtax Library at
http://www.lowtaxlibrary.com/asp/subs_reports.asp
and a description of the report can be seen at
http://www.lowtaxlibrary.com/asp/description_report2.asp
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| THE LOWTAX LIBRARY
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