El Fisco Nacional y las Provincias en su rol de autoridades de aplicación de leyes tributarias federales
Publication: Diario La Ley, 2023
Author: Nicolas Malumian
Category: Impuestos
Abstract
The paper analizes the Argentine Supreme Court case between the Federal Tax Authorities and the Province of San Luis (Argentina). The Federal Tax Authorties challenge a Decree of the Governor of San Luis in which the Governor acted as the application authority of a federal tax law. The Argentine Supreme Court is the competent to decide any legal discussion between the Federal Government and the Provinces, and decided in favor of the Tax Authorities.
Related Articles
Alícuotas de retención del Impuesto a las Ganancias sobre intereses pagados al exterior. Préstamos preferenciales y de fomento, grossing up y cláusula de nación más favorecida
Publication: LA LEY 12/05/2026, 1. - TR LALEY AR/DOC/1085/2026., 2026
Author: Nicolas Malumian, Ruth Jarro, Luciano Di Nicola
The paper analyzes the withholding tax rates applicable to interest paid abroad under the 22 double taxation treaties currently in force in Argentina. It reviews the general caps on withholding, the cases of zero-rate withholding for preferential or development loans, the application of grossing up, the comparison with development loans under the Income Tax Law, and the impact of the Most Favored Nation clause.
Deducibilidad de gastos vinculados al cobro de dividendos y la compra de acciones
Publication: Diario La Ley, 2025
Author: Nicolas Malumian
The paper analyzes the Argentine Supreme Court case "Telecom" in which the Court determines that expenses related to the purchase of shares are deductible from the Argentine Income Tax
La deducción de intereses de obligaciones negociables en un Leverage Buyout y la no aplicación de la universalidad del pasivo
Publication: Diario La Ley, 2021
Author: Nicolas Malumian
The article comments a decision of the Argentine Federal Supreme Court in relation with the limitation to the deduction of interest in the federal income tax, The relevance is due the fact that three different points are considered: (i) the special tax regimen of the negotiable obligations, (ii) the deductibility of the interests of leverage buyouts, and (iii) the posibility that companies deduct any interest regardless of the origin of the debt.