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Certified Public Accountants

& Management Consultants

Since 1957

Audit Tax Consulting Financial Advisory Risk Management

ARGENTINA Business Taxation

Updated September 17, 2012

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This Guide has been prepared for general guidance on matters of interest only, and

does not constitute professional advice. You should not act upon the information contained in this Guide without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy, timeliness or completeness

of the information contained in this Guide, and, to the extent permitted by law, Bravo & Bravo Losada, Plante Moran Alliance Member Firm, its members, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone

else acting, or refraining to act, in reliance on the information contained in this Guide or for any decision based on it.

IMPORTANT: Professional advice should be considered before acting in any area.

Clients and readers should not act solely on the material contained in this Guide which

is in the nature of general comments only. Material may or may not be applicable to your particular circumstances and changes in legislation sometimes occur quickly.

Bravo & Bravo Losada is a member of Plante Moran Alliance, a worldwide association of independent accounting firms and business advisors.

Plante Moran Alliance does not and cannot offer any professional services to clients.

Each independent member of Plante Moran Alliance is a separate firm and an

independent legal entity, and Plante Moran Alliance is not a partnership.

Bravo & Bravo Losada is not in partnership with Plante Moran Alliance or with any other

member firm of Plante Moran Alliance. Bravo & Bravo Losada is not acting as an agent for Plante Moran Alliance or any other member firm of Plante Moran Alliance.

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Overview

Taxable income and rates

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Capital gains taxation

Income tax withholdings

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Foreign income and tax treaties

Transactions between related parties

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Minimum presumed income tax

VAT and turnover tax

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Other taxes

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Tax compliance and administration

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Certified Public Accountants

& Management Consultants

Since 1957

Audit Tax Consulting Financial Advisory Risk Management

Eduardo Bravo Losada, CPA Executive Chairman Bravo & Bravo Losada| Plante Moran Alliance – Member Firm Av. Córdoba 1255 - 1° | (C1055AAC) Buenos Aires, Argentina (GMT: -03:00)

: ebravo@bravo.pro www.bravo.pro | www.plantemoran.com