Argentina Updates Synthesized Text of Tax Treaty with the United Kingdom as Impacted by the BEPS MLI

Argentina's Ministry of Economy has published an updated synthesized text of the 1996 tax treaty with the United Kingdom as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The update duplicates the inserted text box on Article 3 of the MLI - Transparent Entities. This provides that the following paragraph 1 of Article 3 of the MLI applies and supersedes the provisions of the Convention: For the purposes of he…