Argentina has published Decree 301/2021 of 7 May 2021, which amends the scope of the Tax on Credits and Debits in Bank Accounts and Other Operations established by Law 25.413 of 24 March 2021. The primary purpose of Decree 301/2021 is to provide equal treatment for transactions made through the traditional banking system and payment transactions made through payment accounts on online platforms, which have become much more prevalent, especially due to the isolation measures introduced for CO…