author_orbitax
Orbitax

Share This Article

MFN Clause of Tax Treaty between Argentina and Sweden Triggered for Interest Withholding Tax

22 December 2021

|

Treaty Development

|

Argentina-Sweden

The Swedish tax authority has updated guidance regarding the application of the MFN clause in the 1995 tax treaty with Argentina. This includes that the MFN clause was triggered by the 1995 Argentina-Denmark tax treaty, providing for a reduction in the withholding tax rate on interest under the Argentina-Sweden tax treaty from 12.5% to 12.0% with effect from 1 January 1998.