List of Agreements to Avoid Double Taxation between Latin American countries and Asia-Pacific countries
| Country | Counterparty | Type of agreement | Taxes covered | Signed on: | In force since | Link | Remarks |
|---|---|---|---|---|---|---|---|
| Argentina | Australia | Avoid double taxation and prevent tax evasion | Income taxes | 8/27/1999 | 12/30/1999 | Treaty | |
| Argentina | People's Republic of China (China) | Avoid double taxation and prevent tax evasion | Taxes on income and wealth | 12/2/2018 | 11/26/2024 | Treaty | |
| Brazil | People's Republic of China (China) | Avoid double taxation and prevent tax evasion | Income taxes | 5/08/1991 | 2/19/1993 | Original Agreement | |
| Brazil | Republic of Korea | Avoid double taxation and prevent tax evasion | Income taxes | 7/03/1989 | 2/12/1991 | Treaty | The original agreement includes an interpretative agreement (03/20/2006) and an additional protocol (signed on 04/24/2015 and effective since 11/21/2018). |
| Brazil | India | Avoid double taxation and prevent tax evasion | Income taxes | 26/04/1988 | 5/11/1992 | Treaty | It has an additional protocol (signed on 08/15/2013 and effective since 12/04/2017). |
| Brazil | Japan | Avoid double taxation and prevent tax evasion | Income taxes | 24/01/1967 | 31/12/1967 | Treaty | It has an additional protocol (signed on 03/23/1976 and effective since 01/09/1978) and an interpretative note from 02/20/1978. |
| Brazil | Singapore | Avoid double taxation and prevent tax evasion | Income taxes | 7/05/2018 | 29/06/2022 | Treaty | |
| Chile | Australia | Avoid double taxation and prevent tax evasion | Income taxes | 10/03/2010 | 23/07/2013 | Treaty | |
| Chile | People's Republic of China (China) | Avoid double taxation and prevent tax evasion | Income taxes | 25/05/2015 | 1/01/2017 | Treaty | It has a modification protocol from 11/11/2018. |
| Chile | Republic of Korea | Avoid double taxation and prevent tax evasion | Taxes on income and wealth | 18/04/2002 | 1/01/2004 | Treaty | |
| Chile | India | Avoid double taxation and prevent tax evasion | Income taxes | 9/03/2020 | 1/01/2023 | Treaty | |
| Chile | Japan | Avoid double taxation and prevent tax evasion | Income taxes | 21/01/2016 | 1/01/2017 | Treaty | |
| Chile | Malaysia | Avoid double taxation and prevent tax evasion | Income taxes | 03/09/2008 | 1/01/2009 | Treaty | |
| Chile | New Zealand | Avoid double taxation and prevent tax evasion | Income taxes | 10/12/2003 | 1/01/2007 | Treaty | |
| Chile | Thailand | Avoid double taxation and prevent tax evasion | Income taxes | 08/09/2006 | 1/01/2011 | Treaty | |
| Colombia | India | Avoid double taxation and prevent tax evasion | Income taxes | 13/05/2011 | 7/07/2014 | Treaty | |
| Colombia | Republic of Korea | Avoid double taxation and prevent tax evasion | Income taxes | 27/07/2010 | 3/07/2014 | Treaty | |
| Colombia | Japan | Avoid double taxation and prevent tax evasion | Income taxes | 12/19/2018 | 4/09/2022 | Treaty | |
| Cuba | People's Republic of China (China) | Avoid double taxation and prevent tax evasion | Income taxes | 13/04/2001 | 17/10/2003 | Treaty | |
| Cuba | Vietnam | Avoid double taxation and prevent tax evasion | Income taxes | 10/29/2002 | 26/06/2003 | Treaty | |
| Ecuador | Republic of Korea | Avoid double taxation and prevent tax evasion | Income taxes | 10/8/2012 | 10/16/2013 | Treaty | |
| Ecuador | People's Republic of China (China) | Avoid double taxation and prevent tax evasion | Income taxes | 21/01/2013 | 06/03/2014 | Treaty | |
| Ecuador | Japan | Avoid double taxation and prevent tax evasion | Income taxes | 15/01/2019 | 01/01/2020 | Treaty | |
| Ecuador | Singapore | Avoid double taxation and prevent tax evasion | Income taxes | 27/06/2013 | 1/01/2016 | Treaty | |
| Mexico | Australia | Avoid double taxation and prevent tax evasion | Income taxes | 9/09/2002 | 31/12/2003 | Treaty | |
| Mexico | People's Republic of China (China) | Avoid double taxation and prevent tax evasion | Income taxes | 12/09/2005 | 1/03/2006 | Treaty | |
| Mexico | Hong Kong | Avoid double taxation and prevent tax evasion | Income taxes | 18/06/2012 | 7/03/2013 | Treaty | |
| Mexico | Indonesia | Avoid double taxation and prevent tax evasion | Income taxes | 6/09/2002 | 28/10/2004 | Treaty | |
| Mexico | Japan | Avoid double taxation and prevent tax evasion | Income taxes | 09/04/1996 | 6/11/1996 | Treaty | |
| Mexico | New Zealand | Avoid double taxation and prevent tax evasion | Income taxes | 11/16/2006 | 16/06/2007 | Treaty | |
| Mexico | Singapore | Avoid double taxation and prevent tax evasion | Income taxes | 09/11/1994 | 1/01/1996 | Treaty | |
| Panama | Republic of Korea | Avoid double taxation and prevent tax evasion | Income taxes | 10/20/2010 | 01/04/2012 | Treaty | |
| Panama | Japan | Exchange of information | All taxes | 8/25/2016 | 10/02/2017 | Treaty | |
| Panama | Singapore | Avoid double taxation and prevent tax evasion | Income taxes | 10/18/2010 | 19/12/2011 | Treaty | |
| Panama | Vietnam | Avoid double taxation and prevent tax evasion | Income taxes | 30/08/2016 | 14/02/2017 | Treaty | |
| Paraguay | Republic of China (Taiwan) | Avoid double taxation and prevent tax evasion | Income taxes | 03/03/2008 | 3/06/2010 | Treaty | |
| Peru | Republic of Korea | Avoid double taxation and prevent tax evasion | Income taxes | 10/05/2012 | 1/01/2015 | Treaty | |
| Peru | Japan | Avoid double taxation and prevent tax evasion | Income taxes | 11/18/2019 | 1/01/2022 | Treaty | |
| Uruguay | Australia | Exchange of information | All taxes | 12/10/2012 | 01/07/2014 | Treaty | |
| Uruguay | Republic of Korea | Avoid double taxation and prevent tax evasion | Taxes on income and wealth | 11/29/2011 | 22/01/2013 | Treaty | |
| Uruguay | India | Avoid double taxation and prevent tax evasion | Taxes on income and wealth | 08/09/2011 | 21/06/2013 | Treaty | |
| Uruguay | Japan | Avoid double taxation and prevent tax evasion | Income taxes | 13/09/2019 | 23/07/2021 | Treaty | |
| Uruguay | Singapore | Avoid double taxation and prevent tax evasion | Taxes on income and wealth | 15/01/2015 | 1/01/2018 | Treaty | |
| Uruguay | Vietnam | Avoid double taxation and prevent tax evasion | Taxes on income and wealth | 12/9/2013 | 26/07/2016 | Treaty |
Source: Secretary General of ALADI. Updated May 15, 2024.