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...

The 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.

Through Law No. 5,616 -published in the Official Gazette on September 8, 2016- the City of Buenos Aires adhered to the "Tax Amnesty Regime" launched by the Argentine Government.

The Federal Tax Authority created the Services Prior Sworn Statement System effective as of April 1, 2012.

As a member of the G20, Argentina supports the goals of the OECD's Action Plan and intends to follow the recommendations that result.

The Tax Authority of the City of Buenos Aires (hereinafter, the "AGIP") assessed taxpayer's tax on gross income debt.

Argentina's economy boomed in 2017, making it Latin America's third-largest market. Since then, the country has faced periods of financial crisis; its economy shrank by nearly 10% in 2020...

In a context in which there will be an automatic exchange of information with other countries, on May 31, the Executive Branch filed a bill of law including a "Tax Amnesty Regime" before the House of Representatives.

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 ...

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 a los denominados "países de baja o nula tributación".

Como hemos destacado en artículos anteriores sobre las reformas a la legislación laboral y previsional de Argentina, el paquete de reformas propuesto por el gobierno local se completa con una reforma impositiva. Nuestro experto ofrece un resumen de lo propuesto.

The Argentine Supreme Court of Justice dismissed an extraordinary appeal filed by the Argentine Tax Authority against the judgment...

This 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.

The Contentious Administrative Court of Appeals of La Plata has confirmed that, regarding the statute of limitations, the Civil Code is applicable to tax periods prior to August 2015...

In order to make the Tax Amnesty Regime more attractive for taxpayers, the Argentine Provinces, the Autonomous City of Buenos Aires and Municipalities were officially invited to adhere, adopting measures...

On December 23, 2016, the US ambassadors and Alberto Abad signed an agreement for the exchange of tax information on request.

Javier Canosa wrote an article about why Argentina is an example of abusive or aggressive tax collection.

The tax residence determines in which way the taxpayers will pay taxes in Argentina.

Dividends paid by a company which is a resident of one of the Contracting States to a resident of the other Contracting State may be taxed in that other State.