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Argentine Lower Court Holds Mandatory Tax Planning Disclosure Regime is Unconstitutional

|Approved Changes|Argentina
Argentina

On 22 April 2022, the Argentine Federal Court of La Plata issued a judgment declaring General Resolution 4838/2020 unconstitutional, for tax advisors in Buenos Aires. The General Resolution was issued by the Argentine tax authority (AFIP) for the introduction of a mandatory tax planning disclosure regime (Régimen de Información de Planificaciones Fiscale - IPF Regime). The appeal to General Resolution 4838/2020 on constitutional grounds was brought in April 2021 by the Professional Council o…

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