CORPORATE INCOME TAXATION IN ARGENTINA - This article provides an overview of Argentina's corporate income tax system and discusses specific aspects of the system, including (among others) the companies subject to tax, taxable income (assessment, inflation adjustment, gross income, capital gains, valuation of assets and tax deductions), tax losses, foreign tax credits, transfer pricing ...
Year of publication: |
2005
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Authors: | Scalone, Enrique L. |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 59.2005, 8-9, p. 325-333
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