World Bank: Conference looks at implementation of new tax instruments

October 01, 2021

On 1 October 2021 the second day of the Third World Bank Tax Conference looked at the practical implementation of new tax instruments. Sugar tax in South Africa The sugar-sweetened beverage tax in South Africa was first announced in the 2016

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Argentina: AFIP publishes a Resolution on dividend WHT rate

September 10, 2021

On 26 August 2021, the Federal Public Revenue Administration (AFIP) published General Resolution 5060/2021 to update previous General Resolution 4478/2019. The new Resolution is about the application of the dividend withholding tax and the

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Argentina: AFIP extends payment facility for SMEs

September 10, 2021

In response to COVID-19 outbreak, on 26 August 2021, the Federal Public Revenue Administration (AFIP) published General Resolution 5057/2021 to extend a payment facility for small and medium enterprises (SMEs) until 30 November 2021. The facility

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OECD: Stage Two Peer Review Report on Argentina’s compliance with BEPS action 14

July 29, 2021

On 26 July 2021 the OECD published the stage 2 peer review report on Argentina in relation to making dispute resolution mechanisms more effective under action 14 of the action plan on base erosion and profit shifting (BEPS). The minimum

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Argentina: AFIP establishes reporting regime for e-payment services

July 23, 2021

On 22 July 2021, the Federal Administration of Public Revenue (AFIP) Officially published Resolution 5029/2021 to announce that online payment service providers have to comply with new information regime for electronic payment processing services,

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Argentina: AFIP extends the deadline of TP filing reports

June 23, 2021

On 18 June 2021, the Federal Administration of Public Revenues (AFIP) Officially published General Resolution 5010/2021, which extends the deadline for filing transfer pricing reports and related forms F. 2668 and F. 2672 for tax years ended

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Argentina: Senate approves the bill regarding progressive CIT rates

June 14, 2021

On 2 June 2021, the Senate approved the revised draft bill, which introduces new progressive corporate income tax (CIT) rates starting from 1 January 2021. It was approved by the Chamber of Duties on 20 May 2021. According to the draft Bill, the

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Argentina: AFIP prolongs payment facility for SMEs

May 28, 2021

On 17 May 2021, the Federal Administration of Public Revenue (AFIP) published a General Resolution 4992/2021 of 17 May 2021 for extend a payment facility for small and medium enterprises (SMEs). This payment facility was scheduled to expire in

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Argentina: Chamber of duties approves a bill regarding progressive CIT rates

May 27, 2021

On 20 May 2021, the Chamber of Duties approved a revised draft bill, which introduces new progressive corporate income tax rates starting from 1 January 2021. The bill has been sent to the Chamber of Senators for final approval. According to the

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Argentina: Government extends validity of incentives on production and use of biofuels

May 26, 2021

On 8 May 2021, the tax authority Officially published a Decree 322/2021 of 8 May 2021, to extend the time period of the Promotion Regime for the Sustainable Production and Use of Biofuels established by Law No. 26,093 of 12 May 2006, up to 12 July

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Argentina: AFIP extends corporate return deadline

May 20, 2021

On 14 May 2021, the Federal Administration of Public Revenue (AFIP) Officially published a General Resolution 4988/2021, which extends the due date of submitting corporate tax return and the affidavit of tax on the earnings and the payment of the

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Argentina: AFIP extends deadline of transfer pricing return submission

May 13, 2021

On 30 April 2021, the Federal Administration of Public Revenue (AFIP) made an announcement that it will exceptionally extend the expiration of the presentation of the obligations provided for in the Transfer Pricing Regime established by General

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Argentina: AFIP extends suspension of prosecution proceedings for tax collection again

April 06, 2021

In response to corona virus pandemic, on 26 March 2021, the Federal Public Revenue Administration (AFIP) published General Resolution 4953/2021 of 26 March 2021, providing further suspension up to 31 May 2021 regarding the initiation of prosecution

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Argentina: Government proposes progressive corporate tax reform

March 25, 2021

In mid-March the government led by the president, Alberto Fernández, sent a bill to Congress that lays out the details of a progressive reform to corporate income tax. The latest reform being proposed by the Fernández administration would

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Argentina: AFIP again extends suspension of prosecution proceedings for tax collection

March 12, 2021

In response to corona virus pandemic, on 25 February 2021, the Federal Public Revenue Administration (AFIP) published General Resolution 4936/2021 of 25 February 2021, providing further suspension up to 31 March 2021 regarding the initiation of

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Argentina: AFIP extends payment facility for SMEs

February 15, 2021

On 26 January 2021, the Federal administration of Public Revenue (AFIP) published General Resolution 4917/2021 of 26 January 2021 regarding the extension of tax payment facility for small and medium enterprises (SMEs) from 31 January 2021 until 31

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Argentina: AFIP further extends suspension of prosecution proceedings for tax collection

February 11, 2021

In response to COVID-19 pandemic, on 29 January 2021, the Federal Administration of Public Revenue (AFIP) published General Resolution 4926/2021 of 29 January 2021, providing further suspension up to 28 February 2021 regarding the suspension of the

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US and Argentina sign CbC exchange arrangement

January 31, 2021

On 27 January 2021, US and Argentina have signed a competent authority agreement to exchange country-by-country reports. The purpose of the agreement is to increase international tax transparency and improve access of their respective tax

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