On 23 December 2019, Luxembourg published in the Official Gazette the Law of 20 December 2019 for the ratification of the pending income and capital tax treaty with Argentina. The treaty, signed 13 April 2019 ({News-2019-05-03/T/2-previous coverage}), is the first of its kind between the two countries and will enter into force after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.