The Argentine tax authority (AFIP) has announced an extension of the deadline for companies to declare and pay personal assets tax on shares and equity holdings (participations) in Argentine companies for the 2021 fiscal period. The personal assets tax is imposed at a rate of 0.5% on the net-equity value of shares and equity holdings in Argentine companies. Resident individuals and non-resident individuals and entities are liable for the tax, although the Argentina company is responsible for…