• Type: Publication series
  • Date: 10/14/2013

Argentina – New Rules on Taxing Stock Sales, Tax Provisions for Low-Income Workers 

KPMG in Argentina reports on a new law that introduces measures such as a 15-percent tax on capital gains derived from the disposition of unlisted securities (such as shares, bonds, and other instruments, etc.) and a 10-percent tax on dividends and profit distributions. The new taxes may present a considerable challenge for taxpayers with relevant investments and may make investments in Argentina more costly for foreign investors. Also covered in this newsletter is a decree that modifies the taxation of low-income workers, with increases to the basic and family allowances.


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