New policies in international taxation

June 27, 2022

New policies in International Taxation (The consequences of the FATCA and the BEPS) Tax collection is one of the main goals for every state in the world. Neither states nor societies could ever survive without taxes. Public services - which include public education, public administration, judicial system, public health services, security, and military corps, among others- are funded with tax revenues.[1] In few words, taxes are vital for supporting the state. However, taxes are one of the issues that...

by

The Tax Contentious

May 6, 2022

(From the context of the prerogatives of the State and the rights of the taxpayer) The Tax Contentious. I encourage that there is an extended criterion, in all the actors of the tax phenomenon, in the sense that the feeling of defenselessness of the taxpayer before the persistent, sustained and huge advance of the prerogatives of the Tax Administration is constant. The origin of the growth of such prerogatives is certainly found in the encrypted nature of many businesses, the complexity...

by

Municipal rates

September 3, 2021

The Supreme Court of Justice of the Nation emphasizes the concept of municipal fees. Towards greater uncertainty and tax pressure. The ruling that the Supreme Court of Justice of the Nation has just issued 2.9.2021 in the case “ESSO Petrolera Argentina S.R.L. and another c/ municipality of Quilmes s/ administrative contentious action ”. We attend the confirmation of a recalification of the concept of municipal rates and the tax power of the municipalities of the country. The discussion issue dealt with: a) The...

by

The Argentine-Swiss agreement to avoid double taxation

December 12, 2014

(Brief comment on its validity and information exchange mechanisms). A. On the validity of the Agreement. The Argentine-Swiss Agreement to Avoid Double Taxation has just been enacted, for which purpose the promulgation rule was published in the Official Gazette of December 11, 2014. It is Law 27,010 that includes the agreement signed by both countries in the City of Bern on March 24, 2014. The Agreement foresees its validity conditional on compliance with the procedures required by the internal legislation of each country...

by

Unconstitutionality of customs retentions

April 22, 2014

The Supreme Court of Justice of the Nation declared the withholdings on exports unconstitutional. It did so in the case “Camaronera Patagónica S.A. c/ Ministry of Economy and others without protection”, (15.4.2014). The decision was adopted by a majority vote of its magistrates. These are the withholdings established by Resolutions 11/2002 and 150/2002, both of the Ministry of Economy, which is why the resolved case includes exports that took place between March and August 2002. The ruling empowers the company that...

by

The arbitrariness of the DJAI

September 3, 2013

THE ARBITRATION OF THE DJAI (ADVANCE IMPORT SWORN DECLARATIONS) AND ITS POSSIBLE LEGAL SOLUTIONS. In these times, importers of goods know and live the operational difficulties they have in their daily activity. Specifically, the DJAI, implemented through General Resolution 3252/12 of the AFIP DGI, make their activity complex and difficult. These formal requirements are transformed in many cases into true situations of arbitrariness that virtually prevent companies from operating –trade freely-, which is not an aspiration of desires but a constitutionally protected...

by