France Tax Agency Posts Synthesized Text of DTA, Protocols With Argentina

The French General Directorate of Public Finance April 15 posted online a synthesized text of the 1979 DTA, and 1979 and 2001 protocols 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 for withholding taxes; 2) taxable periods beginning on or after July 1 for all other taxes in France; 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 ...