This edition of Argentine Business Law Watch responds to our readers’ clamor for a summary of the various tax reforms recently signed into law by Argentine President Nestor Kirchner.

By Law No. 27,260 the Argentine Government granted certain tax benefits for "compliant taxpayers" and established major amendments over the Personal Assets Tax and Income Tax.

The Government of Argentina and particularly its Ministry of Economy could not be happier with not only the result of the debt swap of the Argentine debt but with the overall state of the economy.

身处于全球经济一体化的关键阶段...

Relevant political, legal and business-related events took place in the energy sector in Argentina during 2004.

In recent years, Argentina and other Latin American countries have faced some significant macro-economic and financial crises.

This is an overview of (i) the general tax, customs and labor applicable framework of the software industry in Argentina, (ii) the recent discussions regarding the Income Tax treatment of payments of software royalties to foreign beneficiaries, and (iii) the tax benefits of the newly created software promotional regime.

Dada la particular coyuntura actual, en Argentina se incrementan las inquietudes acerca del concepto de residencia a los fines fiscales, su alcance y en qué momento puede considerarse que se ha perdido teniendo ...

On December 29, 2017, Law No. 27340 (the "Law") was enacted, introducing important amendments to the Argentine tax system.

La ley crea un Registro de Entidades Pasivas del Exterior a cargo de la AFIP.

Resulta evidente que el tratamiento de las indemnizaciones del derecho civil, tanto en el impuesto al valor agregado como en el impuesto a las ganancias, genera una serie de interrogantes y zonas grises, que se ven reflejados en pronunciamientos administrativos y judiciales, que en más de una ocasión aparecen como confusos y contradictorios.

Our Argentina HR & Payroll Services expert Hernan Kogan explains the General Resolution No. 3770 regulation, published in the Official Report on 7th May, 2015 by the Federal Administration of Public Revenue.

Corporate Tax Comparative Guide for the jurisdiction of Argentina, check out our comparative guides section to compare across multiple countries

Principales lineamientos del proyecto de reforma integral del sistema tributario argentino presentado por el Poder Ejecutivo Nacional a la Cámara de Diputados de la Nación el 15 de noviembre de 2017

By means of Law No. 27,346, important amendments to the Income Tax Law, the Special Regime for Small Taxpayers and to Value Added Tax are introduced. New taxes are also levied.

This paper summarizes the alternatives and requirements for foreign individuals and companies for making portfolio investments in Argentina.

Resulta evidente que el tratamiento de las indemnizaciones del derecho civil, tanto en el impuesto al valor agregado como en el impuesto a las ganancias, genera una serie de interrogantes y zonas grises, que se ven reflejados en pronunciamientos administrativos y judiciales, que en más de una ocasión aparecen como confusos y contradictorios.

Tax Disputes Comparative Guide for the jurisdiction of Argentina, check out our comparative guides section to compare across multiple countries