Corporate income taxation in Argentina

This article provides an overview of Argentina's corporate income tax system and discusses specific aspects of the system, including (among others) the companies subject to tax, taxable income (assessment, inflation adjustment, gross income, capital gains, valuation of assets and tax deductions), tax losses, foreign tax credits, transfer pricing regulations, treatment of groups of companies, reorganizations and the alternative minimum tax on corporations. The article also considers the impact of the tax treaties concluded by Argentina.