Argentina Treasury Posts Synthesized Text of DTA, Protocols With France in French

The Argentine Treasury Dec. 31, 2025 posted a synthesized text, in French, of the 1979 DTA, and 1979 and 2001 protocols, with France 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, 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 France. The synthesized text is to facilitate the application of the ...