Argentina has published Decree 279/2018 of 6 April 2018 in the Official Gazette, which regulates new rules introduced by Law 27430 ({News-2018-01-02/A/2-previous coverage}) for the taxation of financial income derived by nonresidents, including income from the disposal of shares and other securities. This includes:

• A 5% rate on income from the disposal of government securities, corporate note…