Profits: The Government defined which countries are “non-cooperative” for the exchange of tax information

The Government published this Thursday a DNU that modifies a previous decree of the Government of Alberto Fernández defining the scope of the “non-cooperative jurisdictions”, in reference to countries that do not have in force with Argentina a information exchange agreement in tax matters.

Decree 603/2024 published in the Official Gazette then modifies the Decree No. 862/2019 following a review in which some of the countries that appeared had changed their status. According to the document, some had modified their status before the Convention on Mutual Administrative Assistance in Tax Matters of the ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD) and the COUNCIL OF EUROPE, an international instrument that establishes international standards on transparency and exchange of information.

The aforementioned DNU No. 862/2019 defines the subjects obliged to present a DDJJ. Within article 24, refers to international agreements on transparency and the exchange of financial information in tax matters.

In this context, for the Government “it is appropriate adapt the aforementioned enumeration contained in the aforementioned tax regulationssince a series of jurisdictions originally considered non-cooperative, on the basis of the aforementioned treaty, of which the ARGENTINE REPUBLIC is a party, are now in a position to exchange the information requested by our country.”

Exchange of tax information: which countries are left out of the list of non-cooperative jurisdictions

According to this decree, the following countries are involved:

• Burkina Faso, the independent state of Papua New Guinea
• Rwanda
• Benin
• Socialist Republic of Vietnam

Information exchange: which countries are considered “non-cooperative”

1. Brecqhou

2. State of Eritrea

3. Vatican City State

4. State of Libya

5. Plurinational State of Bolivia

6. Ascension Island

7. Sark Island

8. Saint Helena Island

9. Solomon Islands

10. The Federated States of Micronesia

11. Kingdom of Bhutan

12. Kingdom of Cambodia

13. Kingdom of Lesotho

14. Kingdom of Tonga

15. Kyrgyz Republic

16. Arab Republic of Egypt

17. Syrian Arab Republic

18. People’s Democratic Republic of Algeria

19. Central African Republic

20. Cooperative Republic of Guyana

21. Republic of Angola

22. Republic of Belarus

23. Republic of Burundi

24. Republic of Ivory Coast

25. Republic of Cuba

26. Republic of the Philippines

27. Republic of Fiji

28. Republic of Gambia

29. Republic of Guinea

30. Republic of Equatorial Guinea

31. Republic of Guinea-Bissau

32. Republic of Haiti

33. Republic of Honduras

34. Republic of Iraq

35. Republic of Kiribati

36. Republic of the Union of Myanmar

37. Republic of Madagascar

38. Republic of Malawi

39. Republic of Mali

40. Republic of Mozambique

41. Republic of Nicaragua

42. Republic of Palau

43. Republic of Sierra Leone

44. Republic of South Sudan

45. Republic of Suriname

46. ​​Republic of Tajikistan

47. Republic of Trinidad and Tobago

48. Republic of Uzbekistan

49. Republic of Yemen

50. Republic of Djibouti

51. Republic of Zambia

52. Republic of Zimbabwe

53. Republic of Chad

54. Republic of Niger

55. Republic of Sudan

56. Democratic Republic of Sao Tome and Principe

57. Democratic Republic of East Timor

58. Republic of the Congo

59. Democratic Republic of the Congo

60. Federal Democratic Republic of Ethiopia

61. Lao People’s Democratic Republic

62. Democratic Socialist Republic of Sri Lanka

63. Federal Republic of Somalia

64. Federal Democratic Republic of Nepal

65. Gabonese Republic

66. Islamic Republic of Afghanistan

67. Islamic Republic of Iran

68. People’s Republic of Bangladesh

69. Democratic People’s Republic of Korea

70. Togolese Republic

71. United Republic of Tanzania

72. British Overseas Territory Pitcairn, Henderson, Ducie and Oeno Islands

73. Tristan da Cunha

74. Tuvalu

75. Union of the Comoros”.