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  • Article

    Boosting Take-Home Pay By Exempting Most Employees From Income Tax

    In a bid to combat record-high inflation, Argentina temporarily raises the minimum income required for an employee to be subject to income tax, with considerations underway...
    ArgentinaTax
    WTW
    WTW
  • Article

    Bill For The Reform Of The Capital Markets Law: A New Opportunity For International Private Banking

    On November 16, 2016, Argentine government has sent to Congress a bill for the reform of Law No. 26,831 as amended (the "Capital Markets Law").
    ArgentinaCorporate/Commercial Law
    Alfaro-Abogados
    Alfaro-Abogados
Article

Importers Under Increased Financial Pressure - Income Tax And VAT Collections To Be Raised

The Federal Tax Authority provided for an increase in VAT and Income Tax rates collected by the Customs Administration on imports for consumption.
ArgentinaTax
Marval O'Farrell & Mairal
Marval O'Farrell & Mairal
  • Article

    Exploring License Agreement Registration

    The registration of license agreements before Industrial Property Offices has different effects around the world. In many countries, this registration is required in order to grant the agreement of effectiveness against third parties.
    ArgentinaIntellectual Property
    Moeller IP Advisors
    Moeller IP Advisors
  • Article

    The Deadlines To Apply For The Tax "Cap" And To Request The Certificate Of Taxpayer Compliance Expire On March 31 2017.

    On March 31 2017, the deadline to apply for the tax amnesty in Argentina expires, as does the deadline for confirming data through the affidavit referred to in Section 85 of the Law of Tax Amnesty 27,260...
    ArgentinaTax
    Canosa Abogados
    Canosa Abogados
  • 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

    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

    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

    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

    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

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

    ArgentinaTax
    Estudio Beccar Varela
    Estudio Beccar Varela
  • Article

    Favorable Venue For Manufacturers Licensing Their Technology/Intellectual Property Rights

    Argentina, together with Brazil and Mexico, are Latin America’s three largest economies representing more than 80 percent of the region’s manufacturing output.
    ArgentinaIntellectual Property
    Foley & Lardner LLP
    Foley & Lardner LLP
  • 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

    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

    Argentina Taxes Capital Gains Of Certain Nonresidents

    ArgentinaTax
    Negri & Teijeiro Abogados
    Negri & Teijeiro Abogados
  • 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
  • Showing 1–20 of 71 results

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