Argentina’s International Agreements
On January 1, 2026, the OECD BEPS Multilateral Convention (“MLI”) entered into force for Argentina, thereby modifying a number of Argentina’s bilateral Double Taxation Treaties (“DTT”) with other countries, with the aim of aligning them with the OECD BEPS Project recommendations to counter base erosion and profit shifting.
The scope of the MLI’s application to each treaty depends on ratification and entry into force by the other contracting State.
The MLI applies to the following DTTs currently in force: Australia, Belgium, Canada, Chile, Denmark, United Arab Emirates, Finland, France, Mexico, Norway, the Netherlands, and the United Kingdom.
The impact of the MLI on each treaty may be consulted on the official website of the Government of the Argentine Republic through the corresponding synthesized texts.
