CM Tax – Argentina – Update 2021

Feb 23, 2021

Country Manuals Tax – CM Tax


The manuals have been aligned to take into account the evolving tax regulatory legislation relating to private banking clients holding bank accounts abroad:

Tax Investment Manual (TIM)
– The chapter of Basic Principles of the Argentinian Taxation is further developed with regard to the following sections:
• The Financial Income section is re-structured and the chart containing the general principles of taxation per income type and asset classes is completed.
• A New section dedicated to the Contribution for Large Fortunes is developed. Other new sections related to Exit Tax, Financial Transaction Tax, Foreign Control Currency rules and Tax Amnesty Scheme are further added.
• The Anti-avoidance rules section is further enhanced with the addition of new sub-sections as: Trust reporting obligations, Foundations, Life Insurance policies, Registration of Passive Foreign entities, Beneficial Owners registry and Disclosure of reportable tax schemes.

– The chapter of Tax suitability of financial instruments gathers more in-depth analysis on Derivative instruments and Investment Funds.

Tax Behaviour Template (BT and BT Short)
The Tax Suitability Ratings in the Tax Behaviour Template is aligned with those contained in the TIM. This update is recommended if your subscription includes the digital solution.

If these Tax Manuals are part of your subscription, you should now be able to access this new version on our Platform: once you have logged in under the following search:

Subscribed Tax ManualProductDocument
Tax Country Manual
Tax Investment Manual
Tax Private Equity Manual Tax Memorandum
Tax Brief
Behaviour Template
Behaviour Template Short
Country Manual Tax
Country Manual Investment Tax
Country Manual Investment Tax Country Manual Investment Tax
Country Manual Tax
Country Manual Investment Tax
Country Manual Investment Tax
CM InvTax RT
CM InvTax PE
CM InvTax Memo
CM InvTax BT
CM InvTax BT Short

Please do not hesitate to contact us (, should you require any further information.

Best regards,

Your BRP Tax Team
Geneva, 23rd February 2021