(d) a non-conforming provision of any existing tax measure;
(e) the continuation or prompt renewal of a non-conforming provision of any existing tax measure;
(f) an amendment of a non-conforming provision of any existing taxation measure, to the extent that such amendment does not reduce its degree of conformity, at the time the amendment is made, with any of those Articles; (4)
(g) the adoption or application of any new taxation measure aimed at ensuring the equitable or effective application or collection of taxes, including any taxation measure that differentiates between persons based on their place of residence for tax purposes, provided that the taxation measure does not arbitrarily discriminate between persons, goods or services of the Parties; (5)
(h) a provision that conditions the receipt or continued receipt of an advantage relating to contributions to, or income from, a pension fund, pension plan or other scheme to provide pension, retirement or similar benefits on a requirement that the Party maintain continuing jurisdiction, regulation or supervision over that fund, plan, or other arrangement.
Chapter 19. FINAL PROVISIONS
Article 19.1. Annexes, Appendices and Footnotes
The annexes, appendices and footnotes to this Agreement constitute an integral part of this Agreement.
Article 19.2. Amendments to the Agreement
1. The Parties may agree on any amendment to this Agreement.
2. The agreed amendments shall enter into force in accordance with the provisions of Article 19.7, and shall constitute an integral part of this Agreement.
Article 19.3. Amendments to Incorporated or Referred Agreements
In the event that any agreement incorporated or referred to in this Agreement, including the WTO Agreement, is amended, the Parties shall consult with respect to the need to amend this Agreement.
Article 19.4. Accession
1. In compliance with the provisions of the Treaty of Montevideo of 1980, this Agreement shall be open to the accession of the other member countries of LAIA.
2. A member country of LAIA may accede to this Agreement subject to the terms for accession agreed by the Parties.
3. The accession shall be formalized by means of an additional protocol to this Agreement, which shall enter into force sixty (60) days from the date on which the General Secretariat of ALADI notifies having received the last communication from the Parties and the acceding country informing the fulfillment of the requirements established in their internal legislations.
Article 19.5. Convergence
The Parties shall promote the convergence of this Agreement with other integration agreements of Latin American countries, in accordance with the mechanisms established in the 1980 Treaty of Montevideo.
Article 19.6. Future Negotiations
1. The Parties undertake that, no later than two (2) years after the entry into force of this Agreement, they will negotiate a Chapter on telecommunications services on a mutually convenient basis.
2. The Parties undertake that, no later than two (2) years after the entry into force of this Agreement, they will negotiate improvements to their schedules of specific commitments on services, to the satisfaction of both Parties, without modifying the text of the respective Chapter.
Article 19.7. Entry Into Force and Denunciation
1. This Agreement shall be of indefinite duration.
2. The entry into force of this Agreement is subject to the completion of the necessary internal legal procedures of each Party.
3. This Agreement shall enter into force ninety (90) days after the date on which the General Secretariat of LAIA notifies the Parties of having received the last communication from the Parties informing the compliance with the requirements established in their internal legislations.
4. Any of the Parties may denounce this Agreement by means of a written notification to the General Secretariat of LAIA. This Agreement shall cease to produce its effects one hundred and eighty (180) days after the date on which the General Secretariat of ALADI notifies the Parties of having received such notification.
5. The General Secretariat of LAIA shall be the depository of this Agreement, of which it shall send duly authenticated copies to the Parties.
Conclusion
IN WITNESS WHEREOF, the undersigned, being duly authorized by their respective Governments, have signed this Agreement.
DONE at Santiago, Chile, on December 1, 2021.
FOR THE GOVERNMENT OF THE REPUBLIC OF CHILE
André Allamand
Minister of Foreign Affairs
FOR THE GOVERNMENT OF THE REPUBLIC OF PARAGUAY
Euclides Acevedo
Minister of Foreign Affairs