Details of the Argentina - Spain Income and Capital Tax Treaty, Protocol and MoU (2013), signed on 11 March 2013, have become available. The treaty was concluded in the Spanish language. Once in force, the treaty will apply retroactively from 1 January 2013. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   on dividends: -   15% in general; and -   15% in general; and -   12% on interest. With respect to royalties, the maximum withholding tax rate is: -   3% for the use or the right to use news;...