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Natalia Heller

Exclusion of the PAÍS tax on certain import transactions

On January 4, 2024, Decree 14/2024 (the “Decree”) was published in the Official Gazette, by means of which the Executive...

Tax measures of the Bill of Bases and Starting Points for the Freedom of Argentineans.

On December 27, 2023, the bill “Bases and Starting Points for the Freedom of Argentineans”, known as the “omnibus law”,...

Income tax and personal property tax: reduction of perceptions on transactions in foreign currencies

By means of RG 5463, the National Tax Authorities reduced the amount of income tax and personal property tax applicable...

PAIS tax: new rates for imports and perceptions

By means of Decree 29/2023, the National Government modified the PAÍS tax rates applicable to the purchase of banknotes and...