According to the information published on the Official Gazette, the Argentina-Mexico Double Taxation Treaty (the Agreement) will enter into force on 23 August 2017.

The Agreement was signed on 4 November 2015 in Mexico City, and ratified by Argentina on 21 December 2016 by Law 27,334. It should be noted that this is the first double taxation agreement signed between these countries.

Under the terms of the Agreement, its provisions will be applicable as from 1 January 2018 for withholding taxes (for payments made as from such date) and for income and asset taxes (for fiscal years starting as from such date).