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International treaty

Argentina: tax treaties

Tax treaties and related documents between the UK and Argentina.

Updates to this page

From:
HM Revenue & Customs
Published:
21 February 2014
Last updated:
11 February 2026
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  1. Synthesised text of the MLI and the convention between the Government of the United Kingdom of Great Britain and Northern Ireland — has been added.

  2. First published.

Documents

1996 Argentina-UK Double Taxation Convention — in force

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Synthesised text of the Multilateral Instrument (MLI) and the 1996 UK-Argentina Double Taxation Convention — in force

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Details

1996 UK-Argentina Double Taxation Convention — in force

The Double Taxation Convention entered into force on 1 August 1997.

It is effective in Argentina from 1 January 1998.

It is effective in the UK from:

  • 1 April 1998 for Corporation Tax
  • 6 April 1998 for Income Tax and Capital Gains Tax

Synthesised text of the Multilateral Instrument and the 1996 UK-Argentina Double Taxation Convention — in force

The modifications made by the MLI are effective in respect of the 1996 UK-Argentina Double Taxation Convention.

It is effective in the UK from:

  • 1 January 2026 for taxes withheld at source
  • 1 April 2027 for Corporation Tax
  • 6 April 2027 for Income Tax and Capital Gains Tax

It is effective in Argentina from:

  • 1 January 2026 for taxes withheld at source
  • 1 January 2027 for other taxes

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