Argentina

Argentina: Taxation of Restricted Stock Units in Argentina

 While much of the world routinely attracts and retains talent through equity compensation, Argentina continues to struggle to bring its laws and judicial interpretations of them into the 21st century. Equity compensation is an umbrella term for stock grants, stock options, phantom shares, and other tools that reward loyalty and performance. This article takes a…

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Argentina: The Upcoming Argentine Presidential Elections

 The Upcoming Argentine Presidential Elections  This year, Argentina will elect a new president, vice president, and members of congress. Understanding the country’s electoral process and the concerns that drive voter choices is crucial. Here is what you should know about the upcoming Argentine presidential elections.  Overview of the Electoral Process  In 2023, Argentina will elect…

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Argentina: Taxing Crypto Assets: Is the Law Always a Step Behind?

Ruling 2/2022 by the Argentine Federal Tax Authority (AFIP) reinterpreted existing legislation to hold cryptocurrencies subject to personal property tax. Does this make sense? Can the government and the taxpayer agree on when and how to calculate the tax?  How Crypto is Taxed Globally As investment in cryptocurrencies grows, governments have responded in wildly different…

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Argentina: Argentina Employment Law Update Termination at Will Returns

September/2022 – Wiener Soto Caparros On Christmas Eve, the Argentine Government issued Decree No. 886/2021, which orders a gradual phasing out of double severance for dismissals and puts an end to the prohibition on termination at will by the employer. The double severance has been in effect for over a year since the declaration of…

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Argentina: It Just Got Difficult Again To Own An Argentine Subsidiary

September/2022 – Wiener Soto Caparros On February 21, 2020, the Superintendency of Corporations for the City of Buenos Aires (the “Superintendency”) reinstated onerous disclosure requirements on foreign legal entities owning Argentine companies. These same rules apply also to legal entities registered in Argentina as a foreign branch. These disclosure requirements had been in effect for…

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