Argentina's income tax on individuals, undivided estates and non-resident taxpayers

Argentina's income tax switched from the source principle to the principle of worldwide income taxation in 1992. This article first gives some historical background and then discusses the main aspects of taxing the income of resident individuals and undivided estates in Argentina, such as the scope of the income tax, residence, determining gross and net income, exemptions, allowances and deductions. The article also looks at the method of taxing the income of non-residents.