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").

On August 1 the Multilateral Latin American Social Security Agreement and its Implementation Agreement came into force.

On April 13, 2019, Argentina and Luxembourg executed a Treaty to prevent double taxation. This DTT is not yet in force because that legislative ratification of both countries has not been approved.

Together with the Tax Amnesty, Title II of the bill of law recently approved by the Senate provides a new easy payment plan ("Moratorium").

On January 1, 2015, Law No. 5493 entered into force, introducing amendments to the Tax Code of the Autonomous City of Buenos Aires ("TC") concerning the Stamp Tax.

Reformas tributárias e mudanças legais aumentam a complexidade de manter nossas operações dentro da conformidade (compliance) na região.

La reforma tributaria y los cambios legislativos se suman a la complejidad de mantener el cumplimiento de las operaciones comerciales en la región.

The Legislature of the Autonomous City of Buenos Aires enacted on 5th of September of 2019, Law No. 6195/2019 that provides for a large tax amnesty.

On July 13, 2016 Law No. 27,264 of Promotion of Small and Medium Sized Enterprises was sanctioned and later published on the Official Gazette on August 1, 2016 (the "Promotion Law").

El 16 de noviembre de 2016, Argentina y Suiza firmaron una declaración conjunta sobre la introducción con carácter recíproco del intercambio AEOI.

On October 7, 2016, the Argentine Tax Authorities (AFIP) issued Resolution No. 3943 (the "Resolution")...

On Sep 20, 2017 the National Tax Bureau issued General Resolution E- 4130/2017 (the "Resolution") within the framework of action 13 of the project "BEPS" launched by the OECD and the G20.

On 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.

El 28 de Julio de 2017 se publicó en el Boletín Oficial la Resolución General 4099/2017 (la "Resolución") de la Administración Federal de Ingresos Públicos ("AFIP").

The Argentine Supreme Court of Justice reaffirmed the position stated in the "Compañía Química" case (Fallos 312:1575, judgment dated September 5, 1989).

In 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.

The 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.

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...