Payments Abroad – Technical Transference, Technical Assistance and Intrateam Services Agreements
Speakers Patricia Fandiño and Gustavo Penna - Mazars
Addressed to: Directors, agents and company administrators
New informative affidavit (DJAS)
- Scope of the obligation
- Data that you report, implications of the same
New Central Bank regulations (C. "A" 5295)
- New requirements for transfers abroad for payment of services
- What is the difference. Registration with the INPI. Origin, requirements and formalities.
- Deduction of expenditure. What Treasury evaluates and which penalties applies.
- Withholding foreign beneficiaries. New interpretation of "Argentine Source"
Treasury Review and recent case law.
- When and how Agreements apply to avoid Double Taxation. News.
Special case "technical assistance".
- Transfer Pricing Regime. New considerations for recovery.
Value Added Tax.
- Import of services figure.
- Basis for calculation. Developments in case law.
- Registration of the obligation. Computing as a tax credit. Financial or economic effect.
Contact: Gustavo F. Penna - firstname.lastname@example.org