Argentina: Termination of tax treaty with Switzerland

On 16 January 2012, with effective date 1 January 2013, Argentina terminated the provisions of its Income and Capital Tax Treaty with Switzerland.

This treaty was signed on 23 April 1997 and, although it never came into force, the terms had been applicable on a provisional basis since 2001.

As a consequence of this termination, the domestic rates are applicable from 1 January 2013 onwards.

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