Argentina: United States and Argentina signed Agreement on Reciprocal Trade and Investment (ARTI) including digital services tax prohibition

On 5 February 2026, the United States and Argentina signed the Agreement on Reciprocal Trade and Investment (ARTI). The Agreement provides that Argentina shall not impose digital services taxes, or similar taxes, that discriminate against United States companies, including discrimination in law or in practice. The Agreement also establishes a non-discrimination commitment applicable to digital services supplied by United States firms in Argentina.