ArticleBill To Amend The Capital Markets' Law - Tax AspectsThe bill to amend the Capital Markets Law submitted by the Executive to the Congress amends several tax rules.ArgentinaCorporate/Commercial LawMarval O'Farrell & Mairal
ArticleBill To Reform The Capital Market Law. Tax Aspects.On November 16 2016, the Executive Branch presented the proposed reform of Capital Market Law No. 26,831.
ArticleTendencias tributarias en las Américas para 2020La reforma tributaria y los cambios legislativos se suman a la complejidad de mantener el cumplimiento de las operaciones comerciales en la región. GlobalTaxTMF Group BV
ArticleResolution No. 3943/2016 AFIPOn October 7, 2016, the Argentine Tax Authorities (AFIP) issued Resolution No. 3943 (the "Resolution")...ArgentinaTaxCanosa Abogados
ArticleTaxing Phantom Income: The Argentine Tax Authority Says No To Inflation AdjustmentsArgentinaTaxNegri & Teijeiro Abogados
ArticleAn Argentine Company Does Not Have To Pay Personal Assets Tax Corresponding To A Shareholder Resident Of UruguayIn a case where the parties discussed the application of Personal Assets Tax to the Uruguayan shareholders of an Argentine company, the Federal Tax Court decided in favor of the application of the most favored nation clause to taxation and dismissed the application of the tax in that case.ArgentinaTaxMarval O'Farrell & Mairal
ArticleSe Aprueban Modelos De Estatuto Para Las Asociaciones CivilesLa resolución de la Inspección General de Justicia busca garantizar los derechos de la comunidad LGBTQI+ y de las personas con discapacidades o con enfermedades poco frecuentes, para promover una sociedad más diversa, inclusiva y equitativa.ArgentinaEmployment and HRMarval O'Farrell & Mairal
ArticleIncome Tax For Capital Gains And Foreign BeneficiariesOn the 7th of April of 2018, Decree N° 279/2018 was published in the Official Gazette through which the Executive Power regulated the way Income Tax is introduced related to stocks sells made by foreign beneficiaries.ArgentinaTaxCanosa Abogados
ArticleEntrepreneurs In Argentina: Tax Benefits For InvestorsThe recently enacted Law Number 27,349 on Support for Entrepreneurial Activities is aimed to provide a legal framework to foster and fund entrepreneurship in Argentina. ArgentinaTaxCastro Sammartino & Pierini
ArticleARGENSOFT: Will Your Software Soon Be Made In Argentina?This edition of Argentine Business Law Watch reports on a recently enacted federal tax regime designed to encourage Argentina’s burgeoning software industry. ArgentinaGovernment, Public SectorNegri & Teijeiro Abogados
ArticleTax On Credits And Debits In Bank Accounts: New Register To Benefit From Exemptions And Reduced Tax RatesThe FTA created a Register of Tax Benefits on Tax on Credits and Debits in Bank Accounts in which bank accounts must be registered to benefit from applicable exemptions and reduced tax rates.ArgentinaTaxMarval O'Farrell & Mairal
ArticleTaxpayer's Alternatives In Relation To A Tax Claim: Appeal The Tax Assessment Or Pay And File A Refund Claim?The Tax Authority of the City of Buenos Aires (hereinafter, the "AGIP") assessed taxpayer's tax on gross income debt.ArgentinaTaxMarval O'Farrell & Mairal
ArticleUpdate On The Employer's Payroll Contributions For Social Security In ArgentinaBy Law Number 27,430, published on the Official Gazette on 29 December 2017, the federal government introduced significant reforms to the tax system, among them modifications...ArgentinaEmployment and HRCastro Sammartino & Pierini
ArticleSupport For Entrepreneurial Activity BillThe Executive Branch filed an initiative to support entrepreneurial activity and entrepreneurial capital development, as well as the creation of a crowdfunding system. ArgentinaCorporate/Commercial LawMarval O'Farrell & Mairal
ArticleRural Properties Treatment On Personal Assets TaxThe Argentine Supreme Court of Justice dismissed an extraordinary appeal filed by the Argentine Tax Authority against the judgment...ArgentinaTaxMarval O'Farrell & Mairal
ArticleDecreto Excluye Expresamente Del Concepto De "País De Baja O Nula Tributación" A Aquellos Con Los Que Haya Firmado Acuerdos De Intercambio De Información Fiscal.El Poder Ejecutivo de la Nación Argentina, a través del decreto 589, estableció una modificación significativa a las normas reglamentarias del Impuesto a la Renta vinculada ...ArgentinaTaxGalante & Martins
ArticleDecreto Excluye Expresamente Del Concepto De "País De Baja O Nula Tributación" A Aquellos Con Los Que Haya Firmado Acuerdos De Intercambio De Información FiscalEl Poder Ejecutivo de la Nación Argentina, a través del decreto 589, estableció una modificación significativa a las normas reglamentarias del Impuesto a la Renta vinculada a los denominados "países de baja o nula tributación".ArgentinaTaxGalante & Martins
ArticleThe Good, The Bad And The Impractical: Argentine Regulators Draw The Line On Public OfferingsThis article reports on a significant joint resolution issued last week by the Argentine tax and securities regulatory authorities (the "Joint Resolution"). The Joint Resolution endeavors to clarify the meaning of "public offering" and to resolve various uncertainties concerning the issue of tax-exempt debt securities. Unfortunately, the safe harbor spelled out by the Joint Resolution may not prove practical. Read on for a description of the new rules and a brief analysis. ArgentinaTaxNegri & Teijeiro Abogados
ArticlePersonal Assets Tax Amendments - Giving Foreign Investors Another Push Out the DoorArgentinaTaxNegri & Teijeiro Abogados