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Argentina provides further specifications on definition of “final beneficiaries” and extends obligation to report

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Argentina

On 14 December 2020, the Argentine tax authorities published, in the Official Gazette, General Resolution (GR) Nos. 4878 and 4879, clarifying the “final beneficiary” definition and expanding the “final beneficiary” reporting obligation to trusts.

Background

GR 4697, published in the Argentine Official Gazette on 15 April 2020, established that Argentine companies, certain civil partnerships, fo…

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