On 2 December 2018, officials from Argentina and China signed an income and capital tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Argentine income tax, presumed minimum income tax, and personal assets tax. It covers Chinese individual income tax and enterprise income tax.
Residence
If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose o…