Law No. 27,346 introduced amendments to Value Added Tax Law
and designated as substitute obligors certain tenants, borrowers or
intermediaries of foreign individuals that lease or render services
taxed within Argentina. As a result of the aforementioned
amendment, the treatment of the provision of services with
international components (parties, place of rendering the service
or place of use or effective exploitation) in Value Added Tax
ìs analyzed briefly.
On December 27, 2016 the Argentine Official Gazette published
Law No. 27,346 that designated as substitute obligors for the
payment of the Value Added Tax (hereinafter, the
"Tax") the following: "tenants,
borrowers or intermediaries of foreign individuals that leases or
renders services taxed within the country, in their character of
substitute taxpayers".[i] This amendment completes
what could be considered a legal loophole regarding the taxable
person when the service is rendered in Argentina by a
