Argentina has published General Resolution 4356/2018 of 10 Decembers 2018, which provides terms and conditions in relation to VAT payment obligations of substitute taxpayers on digital services supplied by non-residents. The concept of substitute taxpayers was introduced as part of reforms for 2017 and includes the recipient or beneficiary of supplies, as well as administrators, agents, or other intermediaries resident in Argentina. It is essentially a reverse charge mechanism that was expan…