ANNOUNCEMENT 06 Jan 2014

In January 2014, the government of Argentina announced a change in export taxation.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising
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 SECTORS

 
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AFFECTED PRODUCTS

 
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