Argentina has removed five tax jurisdictions from the list of non-cooperative tax jurisdictions maintained under Article 24 of the country’s Income Tax Regulations.

The following five tax jurisdictions have been removed: Benin, Burkina Faso, Papua New Guinea, Rwanda, and Vietnam.

Under Article 19 of the Income Tax Regulations, a “non-cooperative” tax jurisdiction is a country or jurisdiction that does not have a tax treaty (with an elaborate exchange information clause) or an information exchange agreement with Argentina.

As per the government, the five countries removed from the list are now in a position to exchange tax information with Argentina.
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The updated list was gazetted on July 11.

India has withdrawn its two percent Google Tax in the country’s latest Budget.

The latest Budget, announced on July 23, states that the Google Tax (known as equalization levy) shall not apply from August 1, 2024.

The two percent Google Tax applied to consideration received for e-commerce supply of goods or services by non-residents. India was one of the first countries to adopt a Google Tax in the form of a unilateral domestic tax measure to tackle digital economy taxation.

Last month, the OECD said that it is nearing international agreement on Pillar One, which would require countries to withdraw unilateral digital tax measures. It is not clear if India will sign this international agreement in view of the reservations expressed by the Indian government to the OECD.