The Dutch Ministry of Finance April 1 posted online a synthesized text, in English, of the 1996 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, 2026, for withholding taxes; 2) taxable periods beginning on or after July 1, 2026, for all other taxes in the Netherlands; 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 ...
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