Argentina Publishes Resolution on Refund of Overpaid Tax under Mining Regime

On 27 February 2019, Argentina published Joint General Resolution 4428/2019 on the requirements for obtaining a refund of overpaid tax by mining undertakings benefiting from a tax stability agreement. When a tax stability agreement has been entered into, the agreement generally applies for 30 years from the date the undertaking's feasibility study was presented before the application authority. Where there has been an increase in the tax liability in violation of a tax stability agreement, t…