DT2500 - Double Taxation Relief Manual: Guidance by country: Argentina: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Argentina for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

Signed: 3 January 1996

Statutory Instrument number: SI 1997 No.1777

Entered into force: 1 August 1997

Has effect:

  • in Argentina from 1 January 1998
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1998; in respect of corporation tax, from 1 April 1998

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/argentina-tax-treaties