OrbitaxCross-border services – new filing requirements
|Approved Changes|Argentina
With effect from 1 April 2012, taxpayers must report to the tax administration all cross-border services agreements, whether written or not (Resolution 3,276 of tax administration published in the Official Gazette of 22 February 2012). Main aspects are as follows:
Residents must report information about any agreement by which:
| - | a foreign party agrees to render a service to the resident; and |