i. The problematic
In June 2019, the Japanese and Argentine governments signed a Double Tax Convention for the Elimination of Double Taxation on Income Taxes and the Prevention of Tax Evasion…
Main features of the new extraordinary prepayment on account of Income Tax
General Resolution 5248/22 (the Resolution), issued by the Argentine Tax Agency (AFIP), and gazetted on August 16, 2022…
Notes on the starting of MLI internalization process
Background
The Multilateral Convention to Implement Tax treaty Related measures to prevent BEPS (the Multilateral BEPS Convention or MLI) [i]…
Apropos Molinos Rio de la Plata SA
1. Background: Memorandum DNI 799/10
In Memorandum 799/10, the Argentine Competent Authority (Argentine Tax Directorate, Dirección Nacional de Impuestos or DNI)…
