Argentina has published Law 27591 of 14 December 2020, which includes the budget measures for 2021. Tax-related measures include:

• A VAT and customs duties exemption on the import of vaccines that applies during the period of the national emergency (for COVID-19) in 2020 and for the 2021 tax year;
• An increase in the excise tax rate on electronics and other goods from 10.5% to 17.0%, with the r…