Argentina has published the Law for the Solidarity and Extraordinary Contribution to Help Mitigate the Effects of the (COVID-19) Pandemic (Law 27605 of 18 December 2020), which provides for the introduction of a one-off wealth tax. As previously reported, the law was approved by the Argentine Senate on 4 December 2020 and applies for individuals and undivided estates with assets valued at greater than ARS 200 million as on 18 December 2020. This includes worldwide assets of Argentine resident…