With the entry into force of the Multilateral Convention (MLI) in Argentina, certain bilateral agreements to avoid double taxation entered into by the Argentine Republic have been amended.
The following website contains summarized texts reflecting the impact of the MLI on each agreement, respectively.
It should be noted that the MLI was concluded on November 24, 2016, and signed by the Argentine Republic on July 7, 2017, being approved by Law No. 27,788 (B.O. May 28, 2025). Subsequently, Argentina deposited the instrument of ratification on September 29, 2025.
The MLI impacts certain agreements signed by Argentina by incorporating BEPS recommendations aimed at counteracting base erosion and profit shifting.
This publication was drafted on 28/01/2026 and does not constitute legal advice.
For more information, please contact:
Tax Law Area
Miguel A. M. Tesón – tesonm@eof.com.ar
Guillermo Lalanne – lalanneg@eof.com.ar.