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…