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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Argentina: Other income

Article 21 differs from the usual form of the Other income provision (see INTM153240 first sub-paragraph) in that income of a United Kingdom resident which is not dealt with elsewhere in the Convention and which arises in Argentina may be taxed in Argentina (Article 21(5).

Similarly income of an Argentinian resident not dealt with elsewhere in the Agreement and arising in the UK may continue to be taxed in the UK if the United Kingdom can tax in accordance with its domestic law.