The Congress of Argentina has successfully been able to pass a significant set of reforms championed by the President, Javier Milei...

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.

We know that, although the USA has subscribed the multilateral agreement of the OECD on Administrative Assistance in Tax Matters ("MCAA"), the fact is that they have not ratified it yet.

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...

Comprender los pasos necesarios puede ayudar a su compañía a ingresar exitosamente al mercado en Argentina.

The Executive Branch filed an initiative to support entrepreneurial activity and entrepreneurial capital development, as well as the creation of a crowdfunding system.

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...

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.