The income and capital tax treaty between Argentina and Luxembourg was signed on 13 April 2019. It is the first of its kind between the two countries
Taxes Covered
The treaty covers Argentina income tax and personal assets tax and covers Luxembourg individual income tax, corporation tax, capital tax, and communal trade tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting Sta…