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23 July 2026

Argentine Executive Branch enacts amending protocol of tax treaty with France

  • On 17 July 2026, the Argentine Executive Branch enacted the amending protocol (the Protocol) to the double tax treaty between Argentine and France.
  • Once the Protocol is in force, it may affect multinational companies operating in Argentina, requiring case-by-case assessment of cross-border transactions.
 

On 17 July 2026, the Executive Branch of Argentina, through Decree No. 600/2026, enacted Law No. 27,814, which approves the amending protocol (the Protocol) of the international agreement between Argentina and France to avoid double taxation and prevent tax evasion and avoidance. (For background, see EY Global Tax Alert, Argentine Senate approves amending protocol of tax treaty with France, dated 7 April 2026)

Further developments will be reported in due course.

Implications

Once the amending protocol is in force in both countries, multinational enterprises should consider making case-by-case analyses to identify the potential effect on cross-border transactions involving France and Argentina.

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Contact Information

For additional information concerning this Alert, please contact:

Pistrelli, Henry Martin & Asociados S.A., Buenos Aires
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2026-1600

 

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