Australia Tax Agency Posts Synthesized Text of DTA, Protocol With Argentina

The Australian Taxation Office Dec. 5 posted a synthesized text of the 1999 DTA and protocol with Argentina 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; 2) taxable periods beginning on or after July 1, 2026, for all other taxes in Australia; 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 the MLI but isn’t ...