ANNOUNCEMENT 06 Jan 2014In January 2014, the government of Argentina announced a change in export taxation.
NUMBER OF INTERVENTIONS
Resoluci?n General 3577 of 6 January 2014, published in Official Gazette of 7 January 2014 (in Spanish): http://www.infoleg.gob.ar/infolegInternet/anexos/220000-224999/224651/norma.htm
KPMG, news item of 15 January 2014: http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/2014-1/argentina-new-income-tax-on-exports.aspx
EY, tax alert of 15 January 2014: http://www.ey.com/GL/en/Services/Tax/International-Tax/Alert--Argentina-imposes-new-income-tax-collection-system-on-triangular-exports
Infobae, news item of 7 January 2014 (in Spanish): http://www.infobae.com/2014/01/07/1535408-la-afip-obligara-exportadores-que-triangulen-sus-ventas-hacer-un-pago-cuenta-ganancias
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:
The measure took effect on 7 January 2014.