Amending Protocol to Tax Treaty Between Argentina and France Entering into Force

The amending protocol to the 1979 income and capital tax treaty between Argentina and France enters into force on 22 October 2026. The protocol, signed 6 December 2019, is the second to amend the treaty and includes the following main changes:

• Article 5 (Permanent Establishment) is amended with the addition of a provision for a service permanent establishment, which includes that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting S…