Spain MOF Posts Synthesized Text of DTA, Protocol With Argentina

The Spanish Ministry of Finance and Public Administration May 26 posted online a synthesized text of the 2013 DTA and protocol with Argentina, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1. The MLI applies from: 1) Jan. 1, 2027, for withholding taxes; 2) taxable periods beginning on or after Dec. 25, 2026, for all other taxes in Spain; and 3) taxable periods beginning on or after Jan. 1, 2027, for all other taxes in Argentina. The synthesized text is to facilitate the application of ...