Argentina has 21 tax agreements in force, as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.
Argentina signed the MLI in 2017. The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Argentina has not listed its agreement with Germany under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in this agreement.
Argentina is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB. 1