Argentina has published General Resolution 4930/2021 of 5 February 2021, which establishes the procedures for determining and paying the one-off wealth tax introduced by the Law for the Solidarity and Extraordinary Contribution to Help Mitigate the Effects of the (COVID-19) Pandemic (Law 27605 of 18 December 2020). The tax is payable by individuals and undivided estates with assets valued at greater than ARS 200 million as on 18 December 2020, including worldwide assets of Argentine resident…