The Argentine Treasury June 5 posted a synthesized text of the 2013 DTA and protocol with Spain, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1. The MLI applies from: 1) Jan. 1, 2027, for withholding taxes; 2) taxable periods beginning on or after Jan. 1, 2027, for all other taxes in Argentina; and 3) taxable periods beginning on or after Dec. 26, for all other taxes in Spain. The synthesized text is to facilitate the application of the MLI but isn’t a source of ...