Argentina: Tax Treaty to Avoid Double Taxation Between Austria and Argentina

On 10 April 2026, it was published in the Official Bulletin Law 27.803 which approved Tax Treaty to Avoid Double Taxation between Austria and Argentina. With respect to the entry into force, the Governments of Austria and Argentina shall notify each other, through diplomatic channels, the compliance with the procedures required by its law for the entry into force of the Convention.

The Convention shall enter into force after the later of the notifications referred to in the above paragraph and its provisions shall have effect in both contracting States:

1. In respect of taxes withheld at source, on amounts paid on or after the first day of January, in the calendar year next following that in which the Convention enters into force;
2. In respect of other taxes on income and on capital, for taxation years beginning on or after the first day of January, in the calendar year next following that in which the Convention enters into force.

Barbara Roca and Bernardo Trueba, Associates, have contributed to this legal update.

Download the Spanish version of Argentina: Tax Treaty to Avoid Double Taxation between Austria and Argentina.