Technical Assistance Contracts, Management Fee and Cost Sharing Seminare

Last May 11, 2011 at 9.30, a conference was held in the German Chamber by Patricia Fandiño and Gustavo Penna, partners of Mazars – Estudio Urien & Asociados.

Topics:

Technical Assistance Contracts, Management Fee and Cost Sharing

Income tax:

  • How they differ. Registration in the INPI. Requirements and formalities.
  • Deductibility of expenditure. What does Treasury establish and which are the penalties applied.
  • Withholding foreign beneficiaries. New criteria, opinion of the Treasury and current case law. Calculation. Grossing up.
  • When and how do Agreements to Avoid Double Taxation apply. News.
  • Transfer Pricing scheme, what does Treasury establish.
  • RECENT JUDGEMENT OF THE COURT - FEES FOR SOFTWARE

Value Added Tax:

  • Import of services figure.
  • Basis for calculation. Evolution in case law.
  • Income of the obligation. Computed as a tax credit. Financial or economic effect

 

The seminar aimed to acknowledge tax implications. Practical approach, opinion of the Treasury and current law.

To learn more in detail about this issue, or for any other doubt, you may contact: Patricia Fandiño patricia.fandino@mazars.com.ar and/or Gustavo Penna gustavo.penna@mazars.com.ar