DT2520.30 - Argentina: double taxation agreement, Article 30: Entry into force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at London as soon as possible.

(2) This Convention shall enter into force after the expiry of thirty days following the date on which the instruments of ratification are exchanged and shall thereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the instruments of ratification are exchanged;
(ii) in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the instruments of ratification are exchanged;

(b) in Argentina:

(i) in respect of taxes withheld at source, on income derived on or after 1st January in the calendar year next following the year in which the Convention enters into force;
(ii) in respect of other taxes on income and in the case of Argentina on assets for taxes chargeable for any tax year beginning on or after 1st January in the calendar year next following the year in which the Convention enters into force.

(3) The Convention between the Argentine Government and the Government of the United Kingdom concluded on 14th March 1949 (hereinafter referred to as the 1949 Convention) shall terminate and cease to be effective from the date upon which this Convention applies in accordance with the provisions of paragraph (2) of this Article.