Insights

Sovereign debt swap: tax aspects

Amendments to the Tax Procedural Law

Amendments to the Income Tax Law

Resolution No 7/2003 of the Public Registry of Commerce and its possible tax consequences

Turnover Tax and provincial tax power

Negotiable obligations, debts refinancing processes and their tax treatment

The stamp tax and the requirement of an “instrument”

Stock sale and the Income Tax Law

Tax-free reorganizations

Stamp Tax and copartipation tax system

Scope of the limitations to payments in excess of Argentine Pesos 1,000

The “Eurnekian” case and the trusts set up abroad