S.I. No. 439/2015 - Exchange of Information Relating to Tax Matters (Argentine Republic) Order 2015.

1. This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agreement by giving written notice of termination at least six (6) months before the end of any calendar year. In such event, this Agreement shall cease to have effect on the first day of the following calendar year.

2. Even after the termination of the Agreement in accordance with paragraph 1, both Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under this Agreement.

In witness whereof, the undersigned, being duly authorised thereto, have signed this Agreement.

Done at Berlin this day 29 of October 2014, in two originals in the Spanish and English languages, both texts being equally authentic.

FOR IRELAND

FOR: THE ARGENTINE REPUBLIC

JOESPHINE FEEHILY

RICARDO ECHEGARAY

GIVEN under the Official Seal of the Government,

13 October 2015.

ENDA KENNY,

Taoiseach.

3. The competent authorities of the Parties may communicate with each other directly for purposes of reaching agreement under this Article.

Article 11

Entry into Force

4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public order.

5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.

6. The Requested Party may decline a request for information if the information is requested by the Applicant Party to administer or enforce a provision of the tax law of the Applicant Party, or any requirement connected therewith, which discriminates against a national or a citizen of the Requested Party as compared with a national or a citizen of the Applicant Party in the same circumstances.

Article 8

Confidentiality

Any information received by a Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in juridical decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the Requested Party.

Article 9

Costs

Ordinary costs incurred in providing assistance shall be borne by the Requested Party, and extraordinary costs incurred in providing assistance (including reasonable costs of engaging external advisors in connection with litigation or otherwise) shall be borne by the Applicant Party. At the request of either Party, the competent authorities shall consult as necessary with regard to this Article, and in particular the competent authority of the Requested Party shall consult with the competent authority of the Applicant Party in advance if the costs of providing information with respect to a specific request are expected to be significant.

Article 10

Mutual Agreement Procedure

7. Requests shall be submitted in writing and may be made by electronic means. In the case of requests to the Argentine Republic, such requests shall be made in the Spanish language and in the case of requests to Ireland, in the English language.

Article 6

Presence of Officials of a Party (the Applicant Party) in the territory of the other Party (the Requested Party)

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

16

th October

, 2015.

WHEREAS it is enacted by section 826(1B) (as inserted by

section 35

of the

Finance Act 2007

(No. 11 of 2007)) of the

Taxes Consolidation Act 1997

(No. 39 of 1997) that where the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to exchanging information for the purposes of the prevention and detection of tax evasion in the case of taxes of any kind or description imposed by the laws of the State or by the laws of that territory, and that it is expedient that those arrangements should have the force of law, and that the order so made is specified in Part 3 of Schedule 24A of the

Taxes Consolidation Act 1997

, then subject to section 826 of that Act, the arrangements shall, notwithstanding any enactment, have the force of law as if such order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 3 of Schedule 24A;

AND WHEREAS it is further enacted by

section 826

(6) of the

Taxes Consolidation Act 1997

that where such an order is proposed to be made, a draft of the order shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann;

AND WHEREAS a draft of the following Order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann;

NOW, the Government, in exercise of the powers conferred on them by

section 826

(1B) of the

Taxes Consolidation Act 1997

, hereby order as follows