Argentina has published Decree 621/2021 of 16 September 2021, which entered into force on 23 September 2021 and provides implementing rules for the income tax and personal assets tax exemptions introduced by Law 27638 to support investments denominated in Argentine pesos (ARS). As previously reported, this includes an income tax exemption on interest derived from ARS denominated bank deposits with an adjustment clause for inflation, as well as an income tax exemption on interest or income de…