A Mutual Agreement regarding the 2014 Argentina-Switzerland income and capital tax treaty has been published. The agreement, signed 8 May 2018 by Switzerland and 18 May 2018 by Argentina, clarifies the six-step procedure to be applied for the refund or partial exemption at source of Swiss withholding tax (also known as "anticipatory tax") on dividends and interest for tax resident persons of Argentina. The agreement applies, as of the date of the latter of the signatures, to all pending and future claims.