The income tax treaty of 31 May 1995 between Sweden and Argentina entered into force on 5 June 1997, following the exchange of instruments of ratification on 6 May 1997. Its provisions will have effect as of 1 January 1998.

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 - Tel: +54 1 326 4046, Fax: +54 1 326 7340