Argentina has published Decree No. 415/2023 in the Official Gazette, which provides that the Argentine tax authority (AFIP) is instructed to increase the progressive scale of the individual income tax brackets by 35% for the 2023 tax period. The Decree further provides for a refund of the amount withheld (by employers) up to 12 August 2023 to the extent exceeding the amount that would have been withheld considering the 35% increase. It is also noted that the Argentine government will submit …