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Argentina

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Tax authorities

Administracion Federal de Ingresos Publicos (AFIP)
Hipólito Yrigoyen 370 (1086), Buenos Aires
Tel: +54 11 4347 2000; 0810 999 2347 (local number)
Website: www.afip.gov.ar

Tax rates at a glance

(As of September 2011) 

Corporate Income Tax (%) 35
Capital Gains Tax 35
Branch Tax 35
 
Withholding Tax
Dividends 0
Interest 15.05/35
Royalties from patents, know-how, etc. 21/28/31.5
Branch Remittance Tax 0
 
Net operating losses (years)
Carryback 0
Carryforward 5
  • A tax on minimum presumed income is payable if it is more than regular corporate income tax for the year.
  • If the amount of a dividend distribution or a profit remittance is more than the after-tax accumulated taxable income of the payer, a final withholding tax of 35% may be imposed on the excess.
  • Withholding tax on interest and on royalties from, for example, patents and know-how are final withholding taxes imposed on non-residents only.

Source: Ernst & Young

Argentina

Andrés Edelstein and Ignacio Rodríguez
PwC
Argentina

As Argentina continues its recovery from the global financial crisis, tax authorities are turning to increasing enforcement and adding to the country's network of international tax agreements, explain Andrés Edelstein and Ignacio Rodríguez of PwC.

[Show full article]

Tax

Cárdenas, Di Ció, Romero, Tarsitano & Lucero, led by founding partner Alberto Tarsitano, is highly regarded among its peers in the Argentine market. Tarsitano is a well respected tax professional known for his superb knowledge in controversy, corporate ... [more]

Deloitte has one of the biggest and most admired tax practices in the Argentine market. Carlos Iannucci leads a department of 22 partners and 350 other fee earners. Sixty professionals make up their indirect tax practice and partner Fernando Matos leads ... [more]

Mitrani, Caballero, Rosso Alba, Francia, Ojam & Ruiz Moreno's (MCRLex) tax department advises 10 of the largest exporters in Argentina and is widely recognised for its personalised tax advice in planning, M&A, and transfer pricing. Founding partner ... [more]

Partner Guillermo Teijeiro heads the tax practice of Negri & Teijeiro Abogados and is well known in South America for his cross-border structuring work. The tax practice has four partners and six other fee earners. Mariano Ballone is known by competitors ... [more]

PwC

PwC is a leader in the Argentine tax market and handles some of the biggest matters in the country. There are 50 specialists in its transfer pricing practice alone. The tax practice has seen more M&A deal activity in the last 12 months by their clients ... [more]

Asorey & Navarrine is widely recognised by peers for its abilities in the M&A, corporate and indirect tax areas. Founding partner Rubén Asorey leads the team of 15 professionals that focuses on M&A, corporate and indirect tax areas. Asorey is praised ... [more]

Specialising in international tax and M&A, Bruchou, Fernández Madero & Lombardi – Taxand is recognised for its broad international network and its members are highly renowned in the domestic and cross-border markets. The group has three partners and ... [more]

Ernst & Young's tax department is led by Carlos Casanovas, who specialises in tax planning for domestic and international clients. Jorge Gebhardt, who has extensive experience in corporate tax and M&A, is the managing partner.

The size of its department and the volume and range of its work, mean that Marval, O'Farrell & Mairal is "clearly a market leader", says a competitor. The practice has four partners and more than 35 lawyers with a range of expertise and experience to ... [more]

Estudio Bulit Goñi is a boutique firm that specialises in domestic tax matters. Enrique Bulit Goñi has an unrivalled reputation for his indirect tax skills and is a top municipal tax specialist in the Argentine market. Competitors praise this small firm ... [more]

Estudio O'Farrell specialises in corporate taxand tax planning for foreign investors in Argentina, and is praised for its success in tax litigation. Miguel Alejandro Máximo Tesón heads the tax team and is highly respected for his knowledge of tax litigation. ... [more]

KPMG is a sophisticated tax and transfer pricing firm. Marcelo Castillo is highly regarded for his exceptional transfer pricing skills.

The tax department of M&M Bomchil has one of the top cross-border customs practices in the Argentine market. Senior partner Máximo Luis Bomchil represents domestic and foreign clients and advises them in corporate matters such as acquisitions and ... [more]

Pérez Alati, Grondona, Benites, Arnsten & Martínez de Hoz Jr has a distinguished practice in the Argentine tax market. Led by Manuel María Benites, members of the firm offer a broad range of services to national and foreign clients with offices in the ... [more]

Led by Eduardo Raúl Mujica and Gabriela Inés Buratti, Abeledo Gottheil Abogados's tax practice has specialists in tax controversy and indirect tax. Buratti specialises in tax planning and tax litigation. Mujica is an accomplished professor and litigator ... [more]

Allende & Brea is led by María Fernanda López Abramovich and advises on tax planning and structuring and on issues related to intercompany transactions, including transfer pricing. The practice also represents clients in tax-related administrative and ... [more]

Baker & McKenzie's advises in state, federal and international tax and customs matters. Joaquín Kersman and Martín Barreiro head the tax department and lead a team of highly skilled advisers. Three partners and 10 other fee earners make up the firm's ... [more]

Cainzos, Fernández & Premrou founder Fabian Cainzos leads a group of highly qualified tax professionals in the areas of planning, M&A and business restructuring. Cainzos is a leader in M&A.

Estudio Beccar Varela has an extensive list of domestic and international clients from countries such as France, Japan, Sweden and the US, Names include Sony Ericsson and Kraft. The tax group advises clients on transfer pricing, financial derivatives, ... [more]

Founder and partner Vicente Oscar Díaz of Estudio Diaz, Diaz, Siero y Asociados is praised by competitors for his exceptional tax controversy and litigation work.

Cecilia Goldemberg is the founder and partner of Goldemberg, Eguía & Asociados and a transfer pricing specialist. Five partners are responsible for the tax department. There are eight professionals in the transfer pricing group. Former KPMG partner Beatriz ... [more]

Lisicki, Litvin & Asociados is a boutique firm consisting of accountants and lawyers. It is a member of Kreston International, a global network of independent accounting firms.

See also

Argentina
Latin America

Firm contact details