Global forum on transparency and exchange of information for tax purposes : Argentina 2021 (second round, phase 1) : peer review report on the exchange of information on request

This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Argentina. It refers to Phase 1 only (Legal and Regulatory Framework). Table of contents Reader’s guide Abbreviations and acronyms Executive summary Summary of determinations, ratings and recommendations Overview of Argentina Part A: Availability of information A.1. Legal and beneficial ownership and identity information A.2. Accounting records A.3. Banking information Part B: Access to information B.1. Competent authority’s ability to obtain and provide information B.2. Notification requirements, rights and safeguards Part C: Exchanging information C.1. Exchange of information mechanisms C.2. Exchange of information mechanisms with all relevant partners C.3. Confidentiality C.4. Rights and safeguards of taxpayers and third parties C.5. Requesting and providing information in an effective manner Annex 1: List of in-text recommendations Annex 2: List of Argentina’s EOI mechanisms Annex 3: Methodology for the review Annex 4: Argentina’s response to the review report