Tax Authority Extends Reporting Obligations to Foreign Trusts

por Cristian E. Rosso Alba;


The Argentine Revenue Service (ARS) on April 19 published General Resolution 3312, which broadens the scope of the registration and reporting obligations (previously limited to domestic trusts) to target foreign trusts and other equivalent foreign structures that have a substantial nexus with an Argentine party (that is, when the settlor, trustee, or any beneficiary is located in Argentina)


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Cristian E. Rosso Alba

Cristian E. Rosso Alba posee una reconocida trayectoria en materia de Derecho Tributario internacional, precios de transferencia, restructuracio....
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