Registry of Foreign Passive Entities. Incorporation of Trusts – Information regime for financial and non-financial trusts. Adequacies.
Registry of Foreign Passive Entities. Incorporation of foreign trusts. The AFIP incorporates in the Register of Foreign Passive Entities the obligation to report also trusts and other foreign entities assimilated to them. Precisions are established regarding deadlines, information and procedures to be followed in order for taxpayers and responsible parties to comply with this regime. […]
Analysis | Income Tax Modification Bill
Félix José Rolando, Tax Partner of Andersen Argentina, analyzes the new Income Tax Modification Project –Creationof the Tax on Higher Income. Traditionally, the essential characteristic of the Argentine income tax is its capacity to measure the taxable income (obtained in different categories) of each taxpayer, i.e., it is a personal and unitary tax, where for […]
AGIP: new Current Tax Account.
Through Resolution No. 311-AGIP/2020, the AGIP implemented the “New Current Tax Account” -NCCT- in order to facilitate the self-management of freely available credit balances, automatic verifications of the existence of debts and to promote greater interaction in the Tax Authorities-Taxpayers relationship. Here’s what you need to know: 1. How to access the New Current Tax […]
Andersen launches new Valuation Service together with First Capital Group.
We are pleased to announce the expansion of our services with the addition of First Capital Group, a firm with more than 15 years of experience in Business and Asset Valuation, which has joined Andersen Global as a Collaboration Firm. “This partnership evidences Andersen’s commitment to a future of collaboration and continued success. Our main […]
4 keys to the energy sector in Argentina
According to the Andersen LATAM Corporate Insights analysis, Argentina stands out as a country with immense energy potential. Below, we share four key facts that provide a complete picture of the country‘s energy sector. 1- The Vaca Muerta shale basin is one of the largest unconventional oil and gas reserves in the world: this gives […]
Latam Transfer Pricing Outlook – November 2023
We share a new installment of PT Perspectives in Latin America, a window into current transfer pricing issues in our region. Access the Report Here In this edition we will tell you about: We are here to guide you and help you make informed decisions that will drive the success of your operations. For any […]
AFIP. Moratorium 2021. Extension. Personal Property. Valuations 2021. SMEs. Income update. ARBA. Permanent Payment Plan
The deadline for taxpayers to access the benefits provided for in the Tax Relief Law has been extended.
New real estate valuation criteria in IBP. New version of RG 830 application
By means of Ruling 1/2022, AFIP revokes Ruling 1/2018, with respect to the criteria established for the determination…
Personal Assets – Extension of the repatriation deadline
The term for taxpayers to repatriate the financial assets resulting from the five percent (5%) of the taxable income is extended until May 31, 2022, inclusive….
AGIP. Permanent payment plan for taxpayers in bankruptcy and bankruptcies
Permanent payment facilities plan for obligations corresponding to taxpayers that are in reorganization proceedings or have been declared bankrupt. A payment facilities plan is established, of a permanent nature, with respect to tax obligations in arrears and their accessories, verified or in the process of verification in bankruptcy or insolvency proceedings, whose application, collection and/or […]