Argentina has published Law 27617 in the Official Gazette, amending the Income Tax Law. Law 27617 entered into force on 21 April 2021 and applies retroactively from 1 January 2021. As previously reported, the law provides for an increase in the special tax allowance for employees that essentially provides an exemption from tax on monthly salary of up to ARS 150,000. Further, it is provided that the 13th-month salary is exempt from income tax for employees with monthly gross salary not exceed…