The comprehensive income tax treaty between Argentina and Finland, concluded on 13 December 1994, was ratified by the Argentinean Congress through Law 24,654, published in the Official Gazette of 10 July 1996. The treaty will enter into force on 4 December 1996, following the exchange of the instruments of ratification in Buenos Aires on 4 November 1996. The treaty will be effective, in general, as of 1 January 1997.

This information was correct as of 1 April 1997.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information contact Manuel G Diskenstien, Deloitte & Touche, Buenos Aires, Argentina on Tel: +54 1 326 4046, Fax: +54 1 326 7340