Artículos

 

Managing Corporate Taxation in Latin American Countries

por Cristian E. Rosso Alba; Juan Manuel Soria; LATAXNET El documento adjunto, preparado por las firmas integrantes de Lataxnet, ofrece una síntesis del régimen tributario vigente en dieciocho países de América Latina.
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What to Learn From Transfer Pricing Controversies in Argentina

por Cristian E. Rosso Alba; El documento adjunto sintetiza algunas enseñanzas de los más de diez años de experiencia en materia contencioso- tributaria vinculada a la problemática de los precios de transferencia y de valor en aduana.
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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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Doing Business in Argentina: Tax Overview

por Cristian E. Rosso Alba; Doing Business in Argentina: Tax Overview.
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Argentina Terminates Provisional Application of Tax Treaty With Switzerland

por Cristian E. Rosso Alba; Lucí­a Ibarreche On January 31 the Argentine official gazette published the Argentine government's decision to terminate unilaterally the provisional application of the tax treaty with Switzerland, a treaty that has generated controversy since its inception.
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Tax Penalty Amendments Move Through Congress

por Cristian E. Rosso Alba; Daniel Dominguez Argentine President Cristina Fernandez de Kirchner in December issued Decree 2120/2011,1 calling special sessions of the National Congress to discuss a series of unexpected tax proposals that were deemed of special importance for the recently reelected government's economic program.
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