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Argentine Foreign Investor Law Changes

ARGENTINA SIGNIFICANTLY BROADENED THE DEFINITION OF “PERMANENT ESTABLISHMENT” AND YOU DID NOT EVEN NOTICE As part of the tax reform package enacted by Congress last December, 1 legislators tinkered with the definition of “Permanent Establishment.” While many, including WSC, reported on the various changes to the tax code, all but the most specialized commentary ignored a wider net cast on foreign persons having limited business activity in Argentina. This is important. Foreign legal and natural persons…

Argentine Tax Reform “The times they are a-changin'”

ARGENTINE TAX BILL: A STEP TOWARD STRUCTURAL REFORM With a resounding victory in the mid-term elections behind it, the Macri Administration now enters the promised phase of meaningful Argentine tax reform. A first step is the administration’s release of a significant tax reform package, together with proposed reductions in employment taxes and social security contributions. The government has pitched the reforms as a means “to promote competitiveness and to attract investment for sustained growth”. While…
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