RIO DE JANEIRO, BRAZIL - Argentina’s tax administration has published a list of low- or no-tax jurisdictions for the purposes of tax implications under the Income Tax Law (Ley de Impuesto a las Ganancias).
The jurisdictions on the federal tax administration (Administración Federal de Ingresos Públicos, AFIP) list classify as low- or no-tax if they have a general corporate tax regime of less than 15 percent.
However, AFIP notes that the list is not exhaustive and does not include jurisdictions with “special taxation schemes” under the provisions of the Law.
The list comprises 41 jurisdictions: Andorra . . .