Tax

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How do you expect the country’s fiscal reform to affect business competitiveness?



 

Fiscal consensus reached by the federal government, the provinces (except San Luis) and the Autonomous City of Buenos Aires saw the enactment of Law No. 27,429 (the Fiscal Consensus Law) on December 22, 2017. The bill’s objective is to implement tax policies designed to promote and increase investment, as well as private employment...

Chapter | Tax from The Report: Argentina 2018

This chapter provides an overview of Argentina’s tax regime, covering areas of particular interest to investors such as tax on gross income, real estate tax, stamp tax, and other investor considerations. This chapter contains an interview with César Litvin, CEO, Lisicki, Litvin & Asociados.

In the mid-20th century, Argentina was a tantalising draw for investors and talent fleeing post-war Europe. However, questionable financial management in the 1990s led to excessive volumes of debt, hyperinflation and an unprecedented currency crisis. But in only two decades, Argentina has returned as a new focus of investors and companies. The newly elected government is working to recover the interest of American and European companies.

 

Peru has had several so-called tax reforms over recent years. One could argue, however, that this has not been the case. During the Ollanta Humala administration, the progressive reduction of the income tax for businesses was enacted from the 30% rate that was in force until 2014, to 26% in 2019, going through 28% and 27% in between....

 

A raft of ongoing tax reforms is expected to focus largely on expanding the country’s tax base and curtailing tax evasion. There are five different types of corporations typically used by investors for the development of business activities in Peru that are regulated by the General Corporate Law (GCL).

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