According to a notice published in the Argentine Official Gazette, the income and capital tax treaty between Argentina and China entered into force on 26 November 2024. The treaty, signed 2 December 2018, 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 Chinese individual income tax and enterprise income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual...