On April 10, 2026, Law No. 27,803 was published, approving the Agreement between the Argentine Republic and the Republic of Austria for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and for the Prevention of Tax Evasion and Avoidance (the “Agreement”).
What does the Agreement provide?
The purpose of the Agreement is to prevent the same income or capital from being simultaneously subject to taxation in both States, while also establishing mechanisms for tax cooperation and the prevention of tax evasion and avoidance practices.
Additionally, it sets forth rules for determining the taxing rights of each State with respect to different categories of income and capital, thereby providing greater tax certainty for individuals and legal entities carrying out activities or investments between both countries.
Scope of application
The Agreement applies to taxes imposed on the totality or part of income and capital, including taxes on gains derived from the alienation of movable and immovable property.
Why is this important?
The approval of the Agreement represents a significant step forward in terms of legal certainty and tax predictability for transactions and investments between Argentina and Austria. Its entry into force promotes the development of bilateral commercial and financial relations, avoiding situations of double taxation and aligning the local tax framework with international standards of tax cooperation and transparency.
Entry into force
Law No. 27,803 entered into force on April 10, 2026.
