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Argentina terminates Swiss treaty

Argentina has terminated the provisional application of its double tax treaty with Switzerland.

The government notified Swiss authorities on January 16, but the notification was not published until January 31.

The treaty was signed in 1997, but a commission set up by the Argentine tax authorities in 2011 to look into the South American country’s treaty network for potential abuse recommended the termination last month.

The treaty was never formally ratified, but had provisional application from 2001 following the signing of an amending protocol.

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