Argentina enacts Multilateral Instrument law

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EY Global

Multidisciplinary professional services organization

30 May 2025
Subject Tax Alerts
Categories Corporate Tax
Jurisdictions Argentina
  • Law No. 27,788, which approves the Multilateral Instrument (MLI), was published in Argentina's Official Gazette on 28 May 2025.
  • The MLI aims to implement Tax-Treaty-Related Measures to prevent Base Erosion and Profit Shifting.
  • The MLI will take effect three calendar months after its submission to the OECD.
  • Multinational companies operating in Argentina must assess the MLI's implications for their cross-border transactions.

Law No. 27,788, published in Argentina's Official Gazette on 28 May 2025, approves the Multilateral Instrument (MLI) to implement Tax-Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (BEPS). (For background, see EY Global Tax Alerts, Argentine Senate approves Multilateral Instrument, dated 9 May 2025, and Argentine Chamber of Deputies approves Multilateral Instrument and other tax treaties, dated 9 October 2024.)

The MLI will enter into force upon the expiration of a period of three calendar months beginning on the date the instrument is submitted to the Organisation for Economic Co-operation and Development (OECD).

Multinational companies with a presence in Argentina should analyze the potential impact of the MLI in cross-border transactions.

For additional information concerning this Alert, please contact:

Pistrelli, Henry Martin & Asociados S.R.L., Buenos Aires

  • Carlos Casanovas 
  • Gustavo Scravaglieri
  • Ariel Becher 
  • Sergio Caveggia 
  • Pablo Baroffio 
  • Sabrina Maiorano 
  • Juan Ignacio Pernin 

Ernst & Young LLP (United States), Latin American Business Center, New York

  • Pablo Wejcman 
  • Maria Melina Oyhenart 
  • Ana Mingramm 
  • Enrique Perez Grovas 

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

  • Lourdes Libreros |

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

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