Argentina has implemented amendments to export taxation based on changes made by Law 27541 on Social Solidarity and Productive Reactivation. This includes a general limit for tax on exports equal to 33% of the taxable base or 33% of the free on board (FOB) price, and specific limits of:
- 15% for goods that were not subject to export taxes on 2 September 2018 or were subject to a 0% rate on that date;
- 5% for agro-industrial goods;
- 5% for industrial goods and services; and
- 8% for hydrocarbons …