On 27 December 2024, the Argentine Supreme Court issued a unanimous ruling asserting that interest expense incurred in connection with
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Argentine tax authorities issued General Resolution (AFIP) 5306 (“RG 5306”) on December 27, 2022, which establishes a complementary reporting requirement
Today, Argentine tax authorities (“AFIP”) issued special regulations (AFIP General Resolution No. 5248) that require certain corporate taxpayers (allegedly, less than 1% of the universe of those Argentine taxpayers) an additional advance payment of the current fiscal year’s estimated corporate income tax liability (the “Additional CIT Advance Payment”).