Highlights of Treaties
Argentina - People’s Republic of China DTT: This treaty, aimed at avoiding double taxation and preventing tax evasion and avoidance, had already been approved by the Senate (Law No. 27,7801). It is estimated that that during the next few days Argentina will notify China of the approval of Law 27,780, once legislative procedures around the verification of compliance is completed (China already confirmed the DTT with Argentinian authorities in 2019). When that happens, this will effectuate the coming into force of the DTT as of January 1, 2025. Otherwise, if the official notification between the authorities takes place in December or later, the DTT will enter into force in January 2026.
Argentina - Luxembourg DTT: This treaty, which provides for the reciprocal exemption from income and wealth taxes for international air transport operations, has been approved (Law No. 27,7742). In this case, there is no clarity in terms of an approximate date on which both authorities will confirm to the other that the legislative procedures have actually been verified. While as of this writing there is no certainty, the DTT could enter into force as of January 1, 2026.
Argentina - Austria DTT: This treaty to avoid double taxation and prevent tax evasion and avoidance still requires Senate approval.3
Argentina - Türkiye DTT: On September 13, 2024, Argentina notified the Turkish government that it had fulfilled all internal requirements for the entry into force of the treaty to avoid double taxation and prevent tax evasion and avoidance. This DTT was previously approved by Law No. 27,754 and published in the official gazette on September 9, 2024 (see Decree 805/20244). Since Türkiye had already issued a corresponding notification, the treaty will enter into force as of January 1, 2025.