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France Ratifies Pending Protocol to Tax Treaty with Argentina — Orbitax Tax News & Alerts

France has published Law no. 2022-90 of 31 January 2022, which provides for the ratification of the pending protocol to the 1979 income and capital tax treaty with Argentina. The protocol, signed 6 December 2019, is the second to amend the treaty and will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.