On 29 December 2017, Law 27430 as approved by Argentina's Congress was published in the Official Gazette. Some of the main tax reform measures of the Law include:

• Tax rate changes, including:
  • A reduction in the corporate tax rate from 35% to 30% for years beginning 1 January 2018, and a further reduction to 25% from 1 January 2020;
  • The introduction of a 7% tax on dividends for years beginning …