The new income and capital tax treaty between Argentina and Austria was signed on 6 December 2019. The 1979 tax treaty between the two countries was terminated with effect from 1 January 2009. Taxes Covered The treaty covers Argentine income tax and personal assets tax and covers Austrian income tax, corporation tax, land tax, tax on agricultural and forestry enterprises, and tax on the value of vacant plots. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treaty through...