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Germany - Argentina Tax Treaty (as amended by 1996 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 30

Termination

This Convention shall continue in effect indefinitely, but either of the Contracting States may, on or before 30 June of any calendar year after the expiry of five years following the date of its entry into force, give written notice of termination to the other Contracting State through the diplomatic channel, and in such case, this Convention shall cease to have effect:

  • (a) In the Federal Republic of Germany, in respect of taxes levied for taxable periods following the taxable period during which the notice of termination is given;
  • (b) In the Argentine Republic, in respect of taxes levied for taxable years following the taxable year during which the notice of termination is given;
  • (c) In both Contracting States, in respect of taxes withheld at source on amounts paid after 31 December of the year during which the notice of termination is given.

DONE at Buenos Aires on the thirteenth day of July 1978, in duplicate in the German and Spanish languages, both texts being equally authentic.