Group of companies - taxation in Argentina

This article examines the concept of "group of companies" in Argentina, which is important for the special tax treatment provided to groups of companies. The article discusses the main tax aspects under Argentine law, namely, treatment of losses; company mergers and break-ups; sales and transfers within the same economic group; and transfers of tax rights and obligations. The article also considers intra-group transfers of assets and other tax aspects of groups of companies.