Argentina signed an agreement on 26 June 2014 to become an associated member of the Organization for Economic Co-operation and Development (OECD) Committee on Fiscal Affairs (CFA).
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Argentina revises income tax advance payment regime for businesses
Argentina’s tax authority (ARCA) has announced changes to the income tax advance payment regime on 30 April 2025 through General Resolution 5685/2025, which was published in the Official Gazette the same day. As per the amendment, companies
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Argentina offers payment plan for tax debts from miscalculated losses
Argentina’s tax authority (ARCA) has announced a payment plan under General Resolution 5684/2025 for tax debts from incorrectly calculated losses on 30 April 2025. In Argentina, tax losses can be carried forward for up to five years. ARCA
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Argentina further limits surcharge on foreign currency purchases
Argentina’s tax authority (ARCA) has further tightened the restrictions on the surcharge applied to foreign currency purchases, known as the PAIS tax. This decision regarding the restrictions on surcharges was implemented through an amendment
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Argentina: ARCA issues final reminder on asset regularisation regime deadline
The Argentine Tax Collection and Customs Control Agency (ARCA) reminds taxpayers that Phase 3 of the Asset Regularisation Regime, established under Law No. 27,743, will conclude on 7 May 2025. This announcement was made by ARCA on 21 April
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Argentina sets rules for using reconstruction bonds to pay taxes and customs debts
Argentina’s tax authority (ARCA) has announced  the regulations for companies and individuals to use Bonds for the Reconstruction of a Free Argentina (BOPREAL) to settle tax and customs debts through General Resolution 5675/2025 on 16 April
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Luxembourg approves protocol to 2019 tax treaty with Argentina
Luxembourg’s Government Council has approved the ratification of the protocol to the 2019 tax treaty on income and capital with Argentina on 28 March 2025. The protocol will enter into force upon the exchange of ratification instruments and
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