The New Argentina-Mexico Income and Capital Tax Treaty (2015): A Tax Treaty in the BEPS Era

This article considers the Argentina-Mexico Income and Capital Tax Treaty (2015). In particular, the provisions on a permanent establishment, business profits, dividends, interest, royalties, avoidance of double taxation, anti-avoidance and the exchange of information are analysed. The implications of the OECD/G20 Base Erosion and Profit Shifting measures are also examined.