Taxation

Corporate Obligations and Tax Uncertainties Regarding Dividends

23 March 2026

With the beginning of the year, companies operating in Brazil enter an important period for fulfilling corporate obligations. During the first four months of the fiscal year, companies must review the financial statements from the previous year, approve management accounts, and decide on the allocation of profits earned. As a general rule, the fiscal year…

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Argentina: Taxation of Restricted Stock Units in Argentina

16 June 2023

 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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