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of <h1>Information Exchange Rules in Argentina's Double Tax Avoidance Agreement: Limits on Data Held Outside Jurisdiction</h1> Article 2 of the Double Tax Avoidance Agreement (DTAA) between Argentina and another contracting party stipulates that information exchange shall occur in accordance with the agreement, irrespective of the residency status of the person related to the information or the entity holding it. However, the party receiving the request is not required to provide information that is not held by its authorities or within the possession or control of individuals under its jurisdiction.
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