Argentina Treasury Posts Synthesized Text of DTA, Protocol With Chile

The Argentine Treasury Dec. 30 posted a synthesized text of the 2015 DTA and protocol with Chile and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which enters into force Jan. 1, 2026. The MLI applies from: 1) Jan. 1, 2026, for withholding taxes; and 2) taxable periods beginning on or after Jan. 1, 2027, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Argentina, Treasury, 12/30/25]

Reference:
View Synthesized Text of Argentina-Chile DTA and Protocol, MLI. View ...