Non-taxation of technical assistance under Art. 12 Double Tax Treaty Argentina-Japan: a multiple unintended cascade activation of the Most Favored Nation Clause?
i. The problematic In June 2019, the Japanese and Argentine governments signed a Double Tax Convention for the Elimination of Double Taxation on Income Taxes and the Prevention of Tax Evasion and Avoidance (hereinafter Argentina-Japan DTA).[1] Although the goal of this international instrument, like all double tax treaties, is to generate an environment conducive to…