Business Operations in Argentina (Portfolio 7000)
At a glance
Portfolio 7000-1st: Business Operations in Argentina
I. Argentina
II. Operating a Business in Argentina
III. Forms of Doing Business in Argentina
IV. Principal Taxes
V. Taxation of Domestic Corporations
VI. Taxation of Foreign Corporations: Subsidiaries and Branches
VII. Taxation of a Branch
VIII. Taxation of Partnerships
IX. Taxation of a Sole Proprietorship
X. Taxation of Other Business Entities
XI. Taxation of Resident Individuals
XII. Taxation of Nonresidents
XIII. Inter-Company Pricing
XIV. Special Provisions Relating to Multinational Corporations
XV. Avoidance of Double Taxation
Abstract
The Business Operations in Argentina Portfolio analyzes in detail the statutory and procedural framework of Argentine taxation as it applies to corporations and individuals. In addition to providing a detailed explanation of the Argentine system of income taxation, the Portfolio discusses the legal forms of business enterprises, licensing and franchising in Argentina, immigration regulations, labor relations, business financing, currency and exchange control, value added tax, the tax on presumptive minimum income, and the tax on real and personal property, as well as the impact on the Argentine tax treatment of the tax treaties entered into by Argentina.