Summary
Caso de prueba sobre doble imposición y reestructuración empresarial.
Jurisprudence
HoldCo Argentina S.A. vs AFIP
RES-CIAT-2024-002 Against the Taxpayer Navigate quickly on this page. Keyboard: Ctrl or ⌘ + K.
Decision date
20 de junio de 2024
Jurisdiction
Argentina
Entity
Pessoa Jurídica
Outcome
Against the Taxpayer
Case details
Jurisdiction
- Country of decision
- Argentina
- Resolution / file
- RES-CIAT-2024-002
- Decision-making entity
- Pessoa Jurídica
Parties
- Litigant type
- Pessoa Jurídica
- Sector
- Financial services
- Sub-sector
- —
Technical
Nature of transaction Interests
Involved tax Corporate income tax
Conduct analyzed Other tax planning mechanisms
Legal framework
Treatment actions Not Applicable
Related norms
—
Tax authority
Se cuestionó la sustancia económica de la reestructuración.
Taxpayer
Se argumentó la aplicación del convenio para evitar la doble imposición.
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