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  • Article

    Deduction Of Interest And Exchange Differences From A Loan Entered Into To Purchase Shares

    The Argentine Tax Court decided on a case related to the deduction of interest and exchange differences from a loan entered into to purchase shares.
    ArgentinaTax
    Marval O'Farrell & Mairal
    Marval O'Farrell & Mairal
  • Article

    Exception To The Tax On Minimum Presumed Income.

    On May 18, 2017, the Argentine Tax Authorities issued General Instruction No. 2/2017, adopting the ruling of the Argentine Supreme Court of Justice in the cases "Hermitage SA" and "Diario Perfil SA".
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    Nuevo Convenio bilateral tributario entre Argentina y Chile

    Este viene a reemplazar el firmado en noviembre del 1976 y ratificado en diciembre de 1985, siguiendo ahora el modelo OCDE.
    ArgentinaTax
    Allonca Abogados Legal & Business Consulting
    Allonca Abogados Legal & Business Consulting
  • Article

    Tax Installment Payment Plan: AFIP General Resolution No. 4099/2017.

    On July 28th, 2017, General Resolution No. 4099/2017 (the "Resolution") of the Argentine Tax Authorities ("AFIP") was published in the Official Gazette.
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    The Argentine Tax Authorities Introduced A New Identification Code For Foreign Entities That Make Financial Investments In Argentina

    The Argentine Tax Authorities ("ATA") issued Resolution No. 3986/2017, introducing a new identification code that will allow the operation of foreign entities that invest in Argentina but do not hold a tax identification number...
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    The Argentine Tax Authority's Position On Bonuses Paid Due To Termination Of The Employment Relationship By Mutual Agreement

    The Argentine Tax Authority settles its position regarding the treatment of bonuses received by an employee derived from the termination of the labor relationship by mutual agreement.
    ArgentinaTax
    Marval O'Farrell & Mairal
    Marval O'Farrell & Mairal
  • Article

    Argentina aplica un nuevo impuesto a las exportaciones

    El gobierno argentino aprobó un nuevo impuesto a las exportaciones (Decreto No. 793/2018) que entró en vigencia el 1° de enero de 2019 y será aplicable hasta diciembre de 2020.
    ArgentinaTax
    TMF Group BV
    TMF Group BV
  • Article

    Income Tax And Stock Options

    The Federal Court of Appeals revoked an Argentine Tax Court decision and concluded that stock options fall under the scope of Income Tax.
    ArgentinaTax
    Marval O'Farrell & Mairal
    Marval O'Farrell & Mairal
  • Article

    Argentine Tax Authorities Made Official The Risk Profile System (SIPER)

    The Argentine Tax Authorities ("ATA") issued on January 12, 2017 the Resolution No. 3985/17 (published in the Official Gazette on January 12, 2017) which made the Risk Profile System ("SIPER") official.
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    GOL! No Capital Gains Tax on Stock Sales!

    ArgentinaTax
    Negri & Teijeiro Abogados
    Negri & Teijeiro Abogados
  • Article

    Income Tax On The Indirect Assignment Of Assets Located In Argentina: Streamlining The Definition Of Argentine Source Income For Non-Residents

    As we have already outlined , by Law Number 27,430, Argentina has enacted significant tax reforms, being one of them the streamlining of the definition of Argentine source incomes to include those incomes ...
    ArgentinaTax
    Castro Sammartino & Pierini
    Castro Sammartino & Pierini
  • Article

    Inflation Adjustment. Law No. 27,468 Modification On Income Tax

    On December 3th of 2018, it was promulgated the law n ° 27,468 (the "Law"), enacted on November 15th, 2018.
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    Landmark Case Confirms The Tax Exemption To The Internal Reorganization Of An Economic Group

    On September 7th, 2015, the Federal Court in and for the City of Mar del Plata ruled in favor of the merger between business entities owned by the same economic group.
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    Prior Information Regime For The Purchase Of Foreign Currency

    Through software that will be available on its website, the Federal Tax Authority will request additional information for the purchase of foreign currency to pay tourism and travel expenses.
    ArgentinaTax
    Marval O'Farrell & Mairal
    Marval O'Farrell & Mairal
  • Article

    The Argentine Tax Authorities Repeal The Withholding System For Income Tax When Both Seller And Purchaser Of Participations In Local Companies Are Foreign Residents

    On January 11, 2018 the Argentine Tax Authorities ("AFIP") issued General Resolution No 4190/2018 ("GR 4190"), published in the Official Gazette on January 12th.
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    Decree Nbr. 988 - Regulation of Tax Over Personal Assets Regarding Shares and Company Security Holdings

    ArgentinaTax
    Estudio Beccar Varela
    Estudio Beccar Varela
  • Article

    Amidst Rumours Of A New Extensive Tax Amnesty, The Tax Authorities Increase The System Of Tax Payment Facilities

    It is worth mentioning that a number of factors that are not yet defined will be taken into account. This will not involve a credit analysis, rather it will refer to the fiscal behaviour of each taxpayer.
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • Article

    Effects Of Establishing Electronic Fiscal Domicile With Federal Tax Authority

    With the launch, by means of Law No. 27,260 of a Tax Amnesty Regime and Moratorium, and by means of the Federal Tax Authority's General Resolutions No. 3919 and No. 3920...
    ArgentinaTax
    Marval O'Farrell & Mairal
    Marval O'Farrell & Mairal
  • Article

    Exchange Of Financial Information With The US

    There will be no automatic exchange of financial information with the US.
    ArgentinaTax
    Alfaro-Abogados
    Alfaro-Abogados
  • Article

    New Law Regulating Entrepreneurs

    On April 12, 2017, the Executive published Decree Law No. 252/2017 on the Official Gazette by which Law 27,349 was enacted (the "Entrepreneurs´ Law" or the "Law").
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados

Showing 21–40 of 101 results

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