DT2503 - Double Taxation Relief Manual: Argentina: Notes
No special forms are available for persons wishing to claim relief from Argentinian tax under the convention.
Application should be made by letter to:
Ministerio de Economia y Obras y Servicios Publicos
Subsectretaria de Politica Tributaria
Hipolito Yrigoyen 250
1310 Buenos Aires
Argentina
Documents needed to support the underlying tax claim
The accounts and pages 1 and 2 of the company tax declaration.
Legal reserve
Relevant profits are reduced by transfers of 5% of net profit until the reserve reaches 20% of registered capital.
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