author_ey
EY

Share This Article

Argentina-China double tax treaty enters into force

07 January 2025

|

Tax Alerts, National/Federal Taxation, T...

|

Argentina, China

The tax treaty between Argentina and China, which entered into force in November 2024, is applicable from 1 January 2025.It includes changes in the "permanent establishment" definition and provides reduced tax rates for certain transactions.  Executive summaryOn 19 December 2024, the Ministry of Foreign Relations, announced that a tax treaty to prevent double taxation, tax evasion and tax avoidance between Argentina and China (Tax Treaty) — initially signed on 2 December 2018 — had entered into force on 26 November 2024 and would become effective as of 1 January 2025.On 18 October 2024, Law No. 27,780 was published in the...