{"id":7898,"date":"2024-10-18T18:40:59","date_gmt":"2024-10-18T18:40:59","guid":{"rendered":"https:\/\/taxupdate.com.br\/?p=7898"},"modified":"2024-10-18T18:41:01","modified_gmt":"2024-10-18T18:41:01","slug":"argentina-louxembourg","status":"publish","type":"post","link":"https:\/\/taxupdate.com.br\/en\/argentina-louxembourg\/","title":{"rendered":"ARGENTINA: ARGENTINA – LUXEMBOURG DOUBLE TAX TREATY FOR AIRLINES INTERNATIONAL TRANSPORTATION-SOURCE INCOME"},"content":{"rendered":"\n

Today, the Argentine Official Gazette published Law No. 27,774 which approves the Argentina \u2013 Luxembourg Income Tax and Wealth Tax Reciprocal Exemption concerning Income Arising from Aircrafts\u2019 International Transportation Operations (\u201cDTT\u201d) signed on June 24th<\/sup>, 2004.<\/p>\n\n\n\n

We highlight the following aspects of this Treaty:<\/p>\n\n\n\n

    \n
  1. Scope: IT applies to Individual and Corporate Income Taxes and Wealth taxes of both Contracting States and Communal Business\/Commerce Tax of Luxembourg.<\/li>\n\n\n\n
  2. Benefits and Profits obtained by an entity of one Contracting State arising from the aircrafts\u2019 exploitation concerning international transportation shall be exempt from tax in the other Contracting State.<\/li>\n\n\n\n
  3. Remunerations and salaries of jobs carried out on an aircraft exploited for international transportation purposes byan entity of a Contracting State may only be taxed by the Contracting State of which such entity is a resident.<\/li>\n\n\n\n
  4. Gains arising from the sale of an aircraft exploited for international transportation services or of movable or immovable property exclusively affected to the exploitation of the said aircraft, may only be taxed by the Contracting State where the entity that exploits the aircraft is a resident.<\/li>\n\n\n\n
  5. A Mutual Agreement Procedure Provision is foreseen<\/li>\n\n\n\n
  6. An Exchange of Information Provision Is also foreseen in the Treaty.<\/li>\n\n\n\n
  7. Entry Into Force: The DTT will enter into force 30 days after the ratification instruments are exchanged and will apply from January 1st<\/sup> of the year following its entry into force.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Today, the Argentine Official Gazette published Law No. 27,774 which approves the Argentina \u2013 Luxembourg Income Tax and Wealth Tax Reciprocal Exemption concerning Income Arising from Aircrafts\u2019 International Transportation Operations (\u201cDTT\u201d) signed on June 24th, 2004. We highlight the following aspects of this Treaty:<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[345,506],"tags":[346,351,342,512,350,513],"class_list":["post-7898","post","type-post","status-publish","format-standard","hentry","category-latam","category-posts-en","tag-argentina","tag-latam","tag-tax-2","tag-tax-en","tag-taxupdate-2","tag-taxupdate-en"],"acf":[],"yoast_head":"\nARGENTINA: ARGENTINA - LUXEMBOURG DOUBLE TAX TREATY FOR AIRLINES INTERNATIONAL TRANSPORTATION-SOURCE INCOME - TaxUpdate - Especialistas em Tax Compliance<\/title>\n<meta name=\"description\" content=\"Argentina's Official Gazette published Law No. 27,774, approving the Argentina-Luxembourg Reciprocal Exemption for Income and Wealth Taxes related to international transportation operations by aircraft, signed on June 24, 2004. 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It also contains mutual agreement and information exchange provisions, becoming effective from January 1st following its ratification\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxupdate.com.br\/en\/argentina-louxembourg\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ARGENTINA: ARGENTINA - LUXEMBOURG DOUBLE TAX TREATY FOR AIRLINES INTERNATIONAL TRANSPORTATION-SOURCE INCOME - TaxUpdate - Especialistas em Tax Compliance\" \/>\n<meta property=\"og:description\" content=\"Argentina's Official Gazette published Law No. 27,774, approving the Argentina-Luxembourg Reciprocal Exemption for Income and Wealth Taxes related to international transportation operations by aircraft, signed on June 24, 2004. The treaty exempts income from aircraft operations from taxation in the other state, sets rules for the taxation of salaries, and includes provisions on gains from aircraft sales. 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