Comprehensive Tax Reform in Argentina
Under RARTP, the tax value of assets is determined by applying a “revaluation factor” to the tax value originally determined in each year or period of the asset’s acquisition or construction.
Under RARTP, the tax value of assets is determined by applying a “revaluation factor” to the tax value originally determined in each year or period of the asset’s acquisition or construction.
When a company embarks on an international restructuring, it is extremely important to consider the impact of Section 367.