The Argentine government has submitted Draft Law 84/2023 in the Chamber of Deputies for the introduction of a new tax amnesty regime for the voluntary disclosure of both domestic and foreign assets. The draft law provides special tax rates for qualifying individuals, undivided estates, and companies that disclose previously undeclared assets. The standard tax rates are as follows:
- 5% if assets are declared within the first 120 days following the law's entry into force;
- 10% if assets are dec…