Argentina Treasury Posts Synthesized Text of DTA, Protocol With Netherlands in English, Spanish

The Argentine Treasury Dec. 31, 2025, posted a synthesized text, in English and Spanish, of the 1996 DTA and protocol with the Netherlands 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, for withholding taxes; 2) taxable periods beginning on or after Jan. 1, 2027, for all other taxes in Argentina; and 3) taxable periods beginning on or after July 1, for all other taxes in the Netherlands. The synthesized text is to facilitate the application of the ...