On 6 December 2019, officials from Argentina and France signed an amending protocol to the 1979 income and capital tax treaty between the two countries. The protocol is the second to amend the treaty, and includes the following main changes:
- Article 5 (Permanent Establishment) is amended with the addition of a provision for a service permanent establishment, which includes that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting Sta…