Announcement
29 Dec 2017
On December 29, 2017, the Government of Argentina enacted Law 27,430 reforming the tax system. Despite amendments in the Income Tax Law, the Value Added Tax Law, the procedural tax law, the customs code, certain accounting regulations, as well as other taxation regulations like excise taxes, oil taxes, taxation on individuals, and social security contributions, the key changes related to scope of the GTA refer to import/export transfer prices, taxation of financial investments and permanent establishment rules.
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Number of interventions
2
1 certainly harmful
0 likely harmful
1 liberalising
List of interventions
Implementation date
01 Jan 2018
Revocation date:
No revocation date
Announced: 29 Dec 2017
Controls on commercial transactions and investment instruments
In force
Law 27,430 enacted by the Argentine Government on December 29, 2017, exempted non-residents from taxes set on financial investments. In particular, the legislation exempts them from taxes on the sale ...
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Implementation date
01 Jan 2018
Revocation date:
No revocation date
Announced: 29 Dec 2017
Controls on commercial transactions and investment instruments
In force
One of the points amended in the Law 27,430 from December 29, 2017, is the taxation of financial investments. In particular, the new legislation differentiates between securities denominated in foreig...
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