IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 07 Jan 2014 | Removal date: open ended
Still in force

Export tax

On 6 January 2014, the Argentinian Federal Tax Authority adopted General Resolution 3577 introducing an income tax on transactions where the country of destination for the goods differs from the country to which the goods are invoiced, i.e., triangular exports:

  • 0.5% tax on the free on board value of the good billed to countries which cooperate on tax issues
  • 2% tax on the free on board value of the good billed to countries deemed non-cooperative for tax transparency purposes

 
The measure took effect on 7 January 2014.

AFFECTED COUNTRIES

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