Argentina published Law 27814 in the Official Gazette on 17 July 2026, which provides for the ratification of the pending protocol to the 1979 income and capital tax treaty with France. The protocol, signed 6 December 2019, is the second to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.