ARTICLE
9 August 2001

Venezuelan Tax News

TP
Torres Plaz & Araujo Abogados
Contributor
Torres Plaz & Araujo Abogados
Venezuela
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Venezuela has recently signed Conventions for the Avoidance of Double Taxation and the Prevention of Tax Evasion with regard to Income Tax. The following points are significant:

  1. The Convention between Venezuela and Barbados for the Avoidance of Double Taxation and Prevention of Tax Evasion concerning Income Tax was published in the Official Gazette of the Republic Extraordinary Number 5507 of December 13 2000. Before the Convention comes into force, each of the Contracting States (Venezuela and Barbados) must, first, notify the other in writing that it has complied with the constitutional requirements of its country - in the case of Venezuela, ratification by the National Assembly - and, secondly, comply with the provisions of Article 27 of the Convention for the Avoidance of Double Taxation.
  2. The Convention between Venezuela and Denmark for the Avoidance of Double Taxation and Prevention of Tax Evasion concerning Income Tax was published in the Official Gazette of the Republic Number 37219 of June 14 2001. Before the Convention comes into force, each of the Contracting States (Venezuela and Denmark) must notify the other in writing that it has complied with the constitutional requirements of its country and must comply with the provisions of Article 31 of the Convention for the Avoidance of Double Taxation.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

ARTICLE
9 August 2001

Venezuelan Tax News

Venezuela
Contributor
Torres Plaz & Araujo Abogados
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