Payments Abroad – Technical Transference, Technical Assistance and Intrateam Services Agreements

Speakers Patricia Fandiño and Gustavo Penna - Mazars

Addressed to: Directors, agents and company administrators

Topics

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

Income tax:
- 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 - gustavo.penna@mazars.com.ar