Argentina has published General Resolution 4622/2019 of 29 October 2019, which established a new withholding regime for value added tax and income tax for intermediaries that administer electronic payment services and/or collections on behalf of third parties, including through the use of mobile devices and/or any other electronic means. The withholding applies in respect of merchants and service providers that are VAT taxable persons (registered) and those that do not prove their VAT status…