Argentina published Law 27803 in the Official Gazette on 10 April 2026, which provides for the ratification of the pending income and capital tax treaty with Austria. The treaty, signed 6 December 2019, will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. A prior treaty between the two countries, signed in 1979, was terminated with effect from 1 January 2009.