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Argentina: Income tax in cases of employment terminations - Clarifications

Argentina - October 22 2021 Through Communication 04/2021 ("Communication"), published in the Official Gazette on 14 October 2021, the AFIP clarified the application of income…

Martín J. Barreiro, Daniel Orlansky.

Argentina: The Supreme Court of the Province of Buenos Aires declared the unconstitutionality of the joint and several liability of a director in the Toledo, Juan Antonio c/ARBA case

Argentina - September 14 2021 The Supreme Court of Justice of the Province of Buenos Aires (SCBA) declared the unconstitutionality and inapplicability of the liability…

Martín J. Barreiro.

Argentina: Supreme Court validates the calculation of municipal fees based on the gross income of the taxpayer

Argentina - September 14 2021 The Supreme Court rejected the allegations from a taxpayer regarding the unconstitutionality of the third paragraph of Section 35 of the Multilateral…

Martín J. Barreiro.

Argentina: National Executive Branch enacts Law No. 27,630, modifying the income tax rates for companies and permanent establishments

Argentina - June 16 2021 The following income tax rates are applicable for companies, based on the accumulated net profit:…

Martín J. Barreiro.

Argentina: The application of the tax on debits and credits on checking accounts and other transactions has been extended to the movements of funds in payment accounts operated by Payment Service Providers

Argentina - May 10 2021 The application of the tax on debits and credits on checking accounts and other transactions ("Tax") has been extended to the movements of…

Martín J. Barreiro.