Argentina

On 30 September 2026, the Argentine Supreme Court of Justice (CSJN) delivered its ruling in “Pérez, Juan c. AFIP s. recurso de hecho” (Case No. 14.892/2025), interpreting Article 17 of Law 26.860 (Voluntary Declaration of Assets Regime). The Court held that the one-year suspension of the statute of limitations for tax assessment, described in the

On 30 September 2026, ARCA published Resolution General 5579/2026, comprehensively amending the transfer pricing regulatory framework (Title II of General Resolution 4.713/2020) and foreign trade documentation requirements. The overhaul implements BEPS Action 13 standards while introducing proportionality measures for small and medium enterprises. The new rules take effect for fiscal years beginning on or after

As of 30 September 2026, Argentina’s tax authority ARCA (Administración Federal de Ingresos Públicos) has issued detailed clarifications on the “Mini RIGI” regime designed for small and medium enterprises (SMEs). The Mini RIGI (Régimen de Incentivo para Grandes Inversiones) extends certain tax stability and incentive benefits to smaller investment projects, previously reserved for large-scale investments

In a research note published 30 September 2026, JP Morgan identifies Argentina’s financial transactions tax (Impuesto a los Débitos y Créditos Bancarios) as the most distortive levy in the national tax system, citing its cascading effect on production chains and disincentive for formal banking intermediation. The tax, levied at 0.6% on each debit and credit

On 30 September 2026, the Córdoba Tax Administration (Rentas Córdoba) published General Resolution No. 2229/2026, approving the October 2026 taxpayer registry for the provincial withholding and collection regimes SIRCREB, SIRPEI, SIRTAC, and SIRCUPA. These regimes operate as advance payments on account of the Gross Income Tax (Impuesto sobre los Ingresos Brutos) under the framework of

On 30 September 2026, the Argentine tax authority (ARCA) published detailed guidance on the implementation of the second phase of the Tax Amnesty regime (Inocencia Fiscal II), established under the 2026 Tax Reform. The resolution sets forth the specific quantitative thresholds and qualitative criteria used to determine the existence of a significant discrepancy between declared

On 30 September 2026, the Argentine Supreme Court of Justice (CSJN) issued a landmark ruling interpreting Article 17 of Law 26.860, which governs the suspension of the statute of limitations for tax offenses during the 2024-2025 amnesty window. The Court held that the one-year general suspension of prescription periods applies exclusively to taxpayers who effectively

On 30 September 2026, the Argentine Revenue and Customs Control Agency (ARCA) published Resolution General 5.582/2026, amending the regulatory framework for transfer pricing and foreign trade operations under Law 11.683 and the Income Tax Law. The reform, effective for fiscal years beginning on or after 1 January 2027, introduces a simplified compliance tier for small

On 29 September 2026, the U.S. Securities and Exchange Commission (SEC) Division of Corporation Finance published an updated set of Frequently Asked Questions (FAQs) addressing the classification of crypto assets as “investment contracts” under the Howey test, following the Supreme Court’s 2025 decision in SEC v. Ripple Labs. While not a tax pronouncement per se,

On 24 September 2026, the Córdoba Tax Administration (Rentas Córdoba) published Normative Resolution No. 37/2026, which regulates Law No. 11,137 establishing the Provincial Family Debt Relief and Reorganization Program. The resolution defines how financial institutions adhering to the program must declare revenues subject to the special zero-percent aliquot for the Gross Income Tax (Impuesto sobre