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Argentina implements new mandatory disclosure regime for international transactions

|Tax Alerts, Information Reporting, Legis ...|Argentina
Argentina

  • The new informative regime establishes certain international transactions to be reported by Argentine legal entities up to the due date for filing the annual Corporate Income Tax return.

Executive summary

On 27 December 2022, the Argentine Tax Authority (AFIP) published General Resolution No. 5306/2022 (the Resolution) in the Official Gazette. The Resolution establishes a new informative regim…

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