Argentina: TIEAs signed with Andorra, the Bahamas, Costa Rica and San Marino

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

Argentina’s tax authority (ARCA) has published General Resolution 5872/2026 in the Official Gazette of 3 July 2026, which consolidates and updates the mandatory registration process for export contracts involving goods with transparent market

The Andorran General Council (parliament) approved the ratification of the income and capital tax treaty with Austria on 14 July 2026. Signed on 28 May 2026, the treaty applies to Andorra's corporate income tax, personal income tax, and tax on

Argentina's tax authority (ARCA) has extended the deadline for submitting financial statements and related accounting documentation until 31 July 2026 for eligible taxpayers whose fiscal year ended in December 2025, under General Resolution No.

Argentina’s tax authority (ARCA) announced the publication of General Resolution 5875/2026 on 14 July 2026, which allows for the regularisation of tax, customs, and social security debts that were due up to 30 June 2026, in up to 18 instalments

Costa Rica’s Ministry of Finance has published an updated historical schedule of interest rates applicable to late tax payments and refunds of tax overpayments as of 1 July 2026. Under Resolution MH-DGH-RES-0033-2026/MH-DGA-RES-0897-2026, the