Legal insights on issues important to Latin America
Argentina’s Federal Tax Authority (AFIP), pursuant to Resolution No. 4815/2020, has established an additional 35 percent tax on transactions subject to the PAIS Tax.
Passed by the National Congress on December 23, 2019 through…
Continue Reading Argentina adds 35 percent tax on transactions subject to PAIS Tax – digital service providers take note
On October 19, 2020, Argentina’s Federal Tax Authority (AFIP, for its acronym in Spanish) issued General Resolution 4838/2020, which establishes an information regime on tax planning (hereinafter the Tax Planning Regime), including regulations for its…
Continue Reading Argentina: Tax Planning Information Regime – General Resolution AFIP 4838/2020
The decision
By: Antonio Macias Valdes | Augusto Mancinelli
After four extensions over the past year, the final Argentina Transfer Pricing Documentation Regulations (General Resolution N 4717) have been published and these final regulations are effective for…
Continue Reading Argentina publishes Transfer Pricing Documentation Regulations: more clarity, more documentation
By: Augusto Nicolás Mancinelli
Software companies and others in the knowledge-based economy are noting a surprising development in Argentina, where the tax regime benefiting companies in the knowledge-based economy has been put on hold.
Argentina…
Continue Reading Argentina suspends Promotional Regime of the Knowledge-based Economy
We wish to congratulate the lawyers of DLA Piper Latin America who have earned the award of 2020 Best Lawyers in their respective regions and fields. FELICIDADES!
2020 LATIN AMERICA LAWYERS OF THE YEAR
By: Martin Mittelman and Augusto Mancinelli
On September 1, 2019, the Argentine Government issued Executive Decree No. 609/2019 (the “Decree”) which reinstated certain foreign exchange restrictions that had been in effect prior to…
Continue Reading Argentina imposes foreign exchange controls and obligations to repatriate exports proceeds
Guest post from Bergstein Law of Uruguay
On June 28, 2019 the European Union and the MERCOSUR group − comprised of Argentina, Brazil, Paraguay and Uruguay − reached a mutual understanding over a trade agreement. Both sides have been negotiating such an agreement for 20 years. European Commission President Jean-Claude Juncker calls this the largest trade agreement the European Union has ever concluded.
Continue Reading After 20 years of negotiations, EU and MERCOSUR reach understanding on free trade agreement
The double tax treaty between Argentina and the United Arab Emirates is now in force, joining the recently signed DTT between Argentina and Mexico.
