Americas

On 30 October 2026, Argentina’s tax authority ARCA (Administración Federal de Ingresos Públicos) escalated enforcement actions against small and medium enterprises through aggressive embargo measures. The move comes as the country’s payment chain faces severe strain amid high inflation and currency controls. ARCA’s intensified collection efforts target outstanding tax debts, particularly Value Added Tax (VAT)

As of 30 October 2026, Argentina’s Regime of Incentives for Large Investments (RIGI) faces mounting scrutiny over small business participation in the mining sector’s expansion. The regime, established under Law 27,742, offers 30-year fiscal stability, reduced import duties, and accelerated VAT refunds for projects exceeding $200 million. However, SME associations argue the threshold excludes local