The Argentine-Swiss agreement to avoid double taxation
(Brief comment on its validity and information exchange mechanisms). A. On the validity of the Agreement. The Argentine-Swiss Agreement to Avoid Double Taxation has just been enacted, for which purpose the promulgation rule was published in the Official Gazette of December 11, 2014. It is Law 27,010 that includes the agreement signed by both countries in the City of Bern on March 24, 2014. The Agreement foresees its validity conditional on compliance with the procedures required by the internal legislation of each country...