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As a member of the G20, Argentina supports the goals of the OECD's Action Plan and intends to follow the recommendations that result.
The equalization tax rule would continue and remain in effect.
Decree 6,000, published on December 27, 2006, contains the text of the Bilateral Income Tax Treaty signed by Brazil and Mexico ("Treaty").
It is worth mentioning that a number of factors that are not yet defined will be taken into account. This will not involve a credit analysis, rather it will refer to the fiscal behaviour of each taxpayer.
Marval O'Farrell & Mairal
In a context in which there will be an automatic exchange of information with other countries, on May 31, the Executive Branch filed a bill of law including a "Tax Amnesty Regime" before the House of Representatives.
M & M Bomchil
La ley crea un Registro de Entidades Pasivas del Exterior a cargo de la AFIP.
In this post we will address the details of the Tax Information Exchange Agreement ("TIEA") and of the Intergovernmental Agreement ("IGA") signed between Brazil and the United States.
Decree 355, published on December 03, 1991, contains the text of the Bilateral Income Tax Treaty signed by Brazil and the Netherlands ("Treaty").