In response to a question from the private sector, the tax administration of Argentina (AFIP) has given its position with respect to the application of the transport tax treaty between Argentina and Spain, signed in 1978. The authority's position is that the treaty is not in force (Alcance 13288-2013-2012/2 of 15 May 2013 of the Subdir. Gral de Coordinación Técnico Institucional of AFIP – recently available). AFIP considers that the transport tax treaty was repealed when the comprehensive bilateral tax treaty between Argentina and Spain, signed in 1992, entered into force; and that the termination of the comprehensive tax treaty...