imageArgentina | Decree No. 281/97, of 15 April 1997

Consolidated Text of the Tax on Personal Property

Preview Extract:

Due to the expiration of NINE (9) fiscal periods since 31 December 1991, a tax is urgently set forth that shall apply in all of the Nation’s territory and that shall be levied on the assets existing on 31 December of each year, both located in the country and abroad.

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