Argentina has published Decree 1201/2018 in the Official Gazette, which provides for the introduction of a special tax (duty) on exported services, which are defined as those that are provided in Argentina and used or effectively exploited outside Argentina. The tax is levied at a rate of 12% but is limited to a cap of ARS 4 per U.S. dollar of the taxable value. The export tax is effective from 1 January 2019 until 31 December 2020 and must be declared and paid within the first 15 business d…