Aspects of VAT and other consumption taxes affecting investments into Argentina

Journal
Kaplan, H.E.
Bulletin for International Taxation 2005 (Volume 59), No. 8
PriceUSD 45

After giving a brief history of the value added tax in Argentina, this article examines various aspects of the tax - taxable event, taxable person, input VAT, exemptions, VAT rates, tax period and payments creditable against tax liability. The article also describes briefly the other consumption taxes in Argentina, namely, excise taxes and the taxes on liquid fuels and natural gas.