Argentina has ratified the second protocol to its tax treaty with France, paving the way for its entry into force following the exchange of ratification instruments.
Argentina has gazetted Law 27814 on 17 July 2026, which ratifies the amending protocol to its 1979 income and capital tax treaty with France.
Signed on 6 December 2019, the protocol is the second to amend the treaty. It will enter into force 30 days after the exchange of instruments of ratification and will apply from 1 January of the following year.
Earlier, the Argentine Chamber of Deputies announced that the protocol amending the 1979 income and capital tax treaty with France was approved on 24 June 2026.
