OECD: Argentina submits instrument of ratification for BEPS Convention

BEPS Convention will enter into force on January 1, 2026

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October 1, 2025

The Argentine Executive Branch has deposited Argentina’s instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) with the Organisation for Economic Co-operation and Development (OECD).

According to the OECD release (September 29, 2025), the BEPS Convention will enter into force on January 1, 2026.

KPMG observation

The implementation of the Multilateral Instrument (MLI) will have a significant impact on the analysis of multinational enterprise structures or transactions involving double taxation treaties. This is especially relevant in relation to the principal purpose test (PPT) and the concept of a permanent establishment (PE). The adoption of the MLI seeks to strengthen the integrity of the tax system.

Read a September 2025 report (Spanish) prepared by the KPMG member firm in Argentina


For more information, contact a KPMG professional in Argentina:

Violeta Lagos | vlagos@kpmg.com.ar

Agostina Bermudez | agostinabeatrizbermu@kpmg.com.ar

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