Double Taxation Relief Manual: Guidance by country: Argentina: Agreement
An agreement (SI1949/1435), covering shipping and air undertakings only, had effect from 1 January 1946 until the comprehensive agreement mentioned below came into effect.
A comprehensive agreement (SI1997/1777), together with a protocol which must be read with the agreement, entered into force on 1 August 1997 and has effect:
- In the United Kingdom for:
(i) Income tax from 1998-99
(ii) Capital Gains Tax from 1998-99
(iii) Corporation Tax from 1 April 1998.
- In Argentina from 1 January 1998.
If using the HMRC Intranet, the agreement can be viewed through the ‘New treaties/protocols in force’ link on the sidebar.
On the HMRC website, searching for ‘Argentina’ will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/argentina-tax-treaties