La Argentina firmó un convenio de Asistencia Administrativa Mutua en Asuntos Tributarios con la Organización para la Cooperación y el Desarrollo Económicos (OCDE), que ampliará sustancialmente la red de países con los cuales podrá intercambiar información tributaria.
La firma, que fue impulsada por la Administración Federal de Ingresos Públicos (AFIP) en el seno del foro global de la OCDE, la organización de cooperación internacional integrada por las naciones con mayor nivel de desarrollo del mundo, convierte a la Argentina en el primer país en Sudamérica en rubricar el convenio.
El entendimiento fue informado por la OCDE en su página de internet y en la nota se destaca que «Argentina se convierte en el primer país sudamericano Parte de la Convención Multilateral».
La nota de prensa recuerda que en noviembre del año pasado, durante la Cumbre del G-20 en Cannes, Francia, los países miembros del foro ratificaron la decisión de participar de manera activa de la Convención Multilateral sobre Asistencia Administrativa Mutua.
También precisa que en abril de 2009, el G-20 instó a tomar medidas tendientes a “facilitar que los países en vías de desarrollo se aseguren los beneficios del nuevo entorno tributario cooperativo, incluyendo un enfoque multilateral para el intercambio de información”.
La convenció fue creada en 1998 por el Consejo Europeo y la OCDE. La convención enmendada posibilitó que los demás países del mundo puedan sumarse al acuerdo de intercambio de información tributaria.
El convenio ya fue rubricado por Bélgica, Dinamarca, Francia, Georgia, Islandia, Irlanda, Italia, Corea, México, Moldavia, Holanda, Noruega, Polonia, Portugal, Eslovenia, España, Suecia, Ucrania, el Reino Unido y Estados Unidos.
La OCDE subrayó que «la convención enmendada posibilita la cooperación internacional para un mejor funcionamiento de las leyes tributarias nacionales, al tiempo que respeta los derechos fundamentales de los contribuyentes».
Sostiene también que «establece todas las formas posibles de cooperación administrativa entre los estados respecto de la recaudación y liquidación de impuestos, en particular con miras a luchar contra la evasión y elusión de impuestos».
Entre los beneficios claves que representan la firma del convenio se destacan la «multilateralidad» como base legal única para la cooperación plurinacional y un «alcance amplio» en las formas de cooperación tributaria exhaustivas, entre otras cuestiones.

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