On September 29, 2025, the Argentine Republic deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (known as the Multilateral Instrument or MLI).
According to the OECD, 90 jurisdictions have already ratified, accepted, or approved the MLI, resulting in the amendment of more than 1,600 international treaties. Approximately 350 additional treaties are expected to be amended once all signatory countries complete their internal ratification processes.
This global instrument updates the network of international tax treaties by incorporating international standards developed within the framework of BEPS actions.
This publication was prepared on September 29, 2025, and does not constitute legal advice. For more information, please contact:
Tax Law Department
Miguel A. M. Tesón – tesonm@eof.com.ar
Guillermo Lalanne – lalanneg@eof.com.ar