Argentina's Senate approved the law to ratify the Multilateral Convention on Tax Treaty Measures to Prevent Base Erosion and Profit Shifting (MLI) on 7 May 2025. The Chamber of Deputies approved it in October 2024. Once the internal

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

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

San Marino has ratified its tax treaty with Kuwait, with Decree No. 65/2025 published in the Official Gazette on  29 April 2025. A tax treaty, also referred to as a Double Tax Agreement (DTA) or Double Tax Avoidance Agreement (DTAA), is a pact

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

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