The new double tax treaty between Argentina and Spain has been in place for more than two months, having been signed in March (with retrospective effect to January 1 2013) after the unexpected termination of the old accord. Guillermo Teijeiro, of Teijeiro & Ballone Abogados, looks at why the old treaty was replaced, and analyses the new agreement in the context of Argentina’s wider treaty network.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year