Import and export duties: the powers delegated in the Customs Code and the...
Introduction and Historical Review National legislation, through the Customs Code, taxes the importation and export of goods with taxes that the Code itself calls “duties”.
2022 Budget Bill introduces amendments to the Customs Code by dollarizing penalties
The draft law on the General Budget of the National Administration for the Fiscal Year 2022 that was presented by the Government...
The subjective scope of agreements to avoid international double taxation
I.- Introduction Article 1 of the conventional model deals with working on the subjective scope of application, that is, it will deal with defining the subjects...
Agreements to avoid international double taxation and the importance of their comments
International taxation is, in essence, a right of agreement, since it will be necessary to recognize the importance of international treaties linked to avoiding situations...
New requirements for textile imports and possible bans
By Resolution 549/2021 (BO 31.05.2021/XNUMX/XNUMX), the Secretary of Domestic Trade of the Ministry of Productive Development of the Nation, decided to incorporate into the national legal system...
The constitutional framework for restrictions on international trade
Times of crisis are the ideal breeding ground for justifying restrictions on individual freedoms and rights and guarantees...
The virtues of virtuality
The WCO Secretariat has taken measures and developed tools to ensure business continuity within its working bodies in the face of...
The Time Release Study. A valuable tool for timing the flow of traffic.
Conceptual approach The Time Release Study (TRS) is a valuable instrument developed by the World Transport Organization (WTO) to assess the impact of the...
The ban on meat exports and the principle of legality
The Government of the Argentine Republic has decided to apply a ban on the export of goods with respect to different tariff items. Specifically, preventing the carrying out of...
Amnesty on smuggling
Law 27.541, passed in December 2019, specifically determined the possibility of benefiting from the suspension of all...
The Solidarity Contribution and the National Constitution
By virtue of the various precautionary measures that were made public, some granting the request and others rejecting it,...
Importers of consumer goods (merchandise) – Exclusion from the Tax Collection Regime...
As a starting point, it is necessary to highlight that the system of perceptions applicable to the definitive importation of goods is regulated by the...
