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OECD

WHAT IS THE OECD's CRS AGREEMENT?

It is a common reporting standard agreement for the automatic exchange of tax information subscribed by 93 countries (including the Republic of Argentina) within the framework of the Organization for Economic Cooperation and Development. In our country, it was implemented by means of General Resolution No. 3826/2015 of the AFIP (Revenue Office).

WHAT IS THE PURPOSE OF THE OECD'S CRS AGREEMENT SUBSCRIBED BY THE REPUBLIC OF ARGENTINA?

The purpose of tje OECD Agreement is to intensify at global level the fight against fiscal evation.

WHO IS IMPACTED BY THE OECD's CRS AGREEMENT?

The OECD Agreement has an impact on all individuals and legal entities subject to payment of the income tax in the 93 signatory countries of the agreement.

¿WHAT IS THE IMPACT OF THE OECD's CRS AGREEMENT ON ALLARIA's CLIENTS?

As from January 1, 2016, new clients (individuals and legal entities) must declare if they have tax residence abroad and, in the case of legal entities, they must also declare if the have parent companies (final beneficiaries controlling more than 25% of the company) that have tax residence abroad. On the other hand, the Entity shall identify all clients existing as of December 31, 2015 with tax residence abroad, or (in the case of legal entities) also with parent companies with tax residence abroad. In this context, some clients may be contacted to sign an OECD Affidavit.

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