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HMRC internal manual

Double Taxation Relief Manual

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:

  1. 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.

  1. 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