Taxation of foreign direct investment in Argentina

Journal
Messineo, A.E.
Argentina
Bulletin for International Taxation 2005 (Volume 59), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Discusses some of the main tax provisions that would be of interest to investors making a direct investment in Argentina, and the article highlights some of the issues affecting the taxation of investments. Specifically, the article considers the investment vehicles that may be used, financing the investment, and the tax treatment of profit distributions. The article also points out several resolutions which establish certain requirements for foreign investments.