The income and capital tax treaty between Argentina and the United Arab Emirates entered into force on 4 February 2019. The treaty, signed 3 November 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Argentine income tax, presumed minimum income tax, and personal assets tax. It covers UAE income tax and corporate tax. Residence The treaty includes the provision that if a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement. If no agreement is reached, the...