Tax

Novedades Octubre

Nivel Nacional

 

Impuesto al Valor Agregado. Apoyo al Capital Emprendedor. Sociedades por Acciones Simplificadas (SAS).

Resolución General 4114-E/2017 - AFIP

B.O. 01.09.2017

 

Se exceptúa a las “Sociedades de Acciones Simplificadas” de los requisitos, condiciones y formalidades exigidas para la habilitación de emisión de comprobantes clase “A”, conforme lo establecido en el Título I de la Resolución General 1575/2003-AFIP.


New transfer pricing information regimes

On September 20, 2017, General Resolution (AFIP) 4130-E was published, implementing two new information regimes referred to transfer pricing regulations.
 
These regimes were enacted within the scope of the OECD and G20 countries’ Base Erosion and Profit Shifting (BEPS) Action Plan, which entails a series of measures to be adopted by the subscribing countries in order to mitigate double non-taxation or less than single taxation situations for multinational enterprises.


Novedades Legales Septiembre

Nivel Nacional

Impuesto al Valor Agregado. Energía Eléctrica.
Resolución General 4101-E 
B.O. 08.08.2017

Se establecen los requisitos exigidos para que los contribuyentes que realicen inversiones destinadas a la generación de energía eléctrica a través de fuentes renovables, soliciten la acreditación y/o devolución anticipada del Impuesto al Valor Agregado que les haya sido facturado por la compra, fabricación, elaboración o importación definitiva de bienes de capital nuevos o la realización de obras de infraestructura, electromecánicas y de montaje.


Foreign Exchange Controls in Argentina

1. General overview

In December 2001 and after over ten years of economic deregulation, the Central Bank of the Republic of Argentina (the “Central Bank”) imposed very tight exchange controls. As from the end of the year 2002, the Central Bank has gradually loosened some restrictions until October 2011, when it started to strengthen the restrictions again as consequence of the global economic crisis and the depletion of its foreign exchange reserves. Currently, foreign exchange restrictions are not only imposed by the Central Bank but, in practice, also by the Argentine Tax Authority, through tax regulations. Foreign exchange and tax related regulations are very detailed and specific and are being modified very often. Notwithstanding the regulatory foreign exchange and tax, in addition, since October 2011, foreign exchange transactions have been generally subject to de-facto restrictions, preventing local financial entities or exchange houses from processing operations of their clients that would otherwise be authorized pursuant to regulations. Under this scenario, please note that the following is a general description and that is limited to the regulations currently in effect.


Termination of the Bilateral Double Taxation Treaties with Chile and Spain

The Argentine Government has recently terminated the bilateral Double Taxation Treaties in place with Chile and Spain.