On March 20th 2014, Switzerland and Argentina signed a new income and capital tax treaty. The previous treaty between the two countries was terminated by Argentina in 2012.

The new treaty is in line with current standards on the exchange of information and provides for the following withholding tax rates:

• Dividends - 15% / 10%
• Interest - 12% / 0%
• Royalties - 3% / 5% / 10% / 15%

Dividends withhol…