EYArgentina establishes new reverse withholding regime applicable to certain purchases of foreign currency, and goods and services from abroad
|Tax Alerts, Legislation & Policy, Na ...|Argentina
The Argentine Federal Tax Authorities (AFIP) have issued General Resolution No. 4815/2020 (published in the Official Gazette on 16 September 2020), which imposes a 35% reverse withholding tax on purchases of foreign currency without a specific purpose and certain goods and services outside of Argentina by Argentine residents.
General Resolution
The tax applies to the following transactions…
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