On 15 October 2014, the Swiss Federal Council approved for ratification the pending income tax treaty with Argentina. The treaty, signed 20 March 2014, is the second between the two countries. A treaty signed in 1997 was provisionally applied from 2001, and terminated in 2012.
Taxes Covered
The treaty covers Swiss federal, cantonal and communal taxes on income and capital, and Argentine income tax, presumptive minimum income tax and personal assets tax.
Service PE
The treaty includes …