DT2500 - Argentina: agreement

An agreement (SI1949/1435), covering shipping and air undertakings only, had effect from 1 January 1946 until the comprehensive agreement mentioned below came into effect.

A comprehensive agreement (SI1997/1777), together with a protocol which must be read with the agreement, entered into force on 1 August 1997 and has effect

a) In the United Kingdom for

(i) Income tax from 1998-99,
(ii) Capital Gains Tax from 1998-99,
(iii) Corporation Tax from 1 April 1998.

b) In Argentina from 1 January 1998.