Transfer of shares and other securities – changes to CGT regime

The provisions related to changes to the capital gains tax regime were established by Law 29,492 which was published in the Official Gazette of 31 December 2009. The Regulations were published on 21 January 2010. The following are some of the most important amendments.

Corporate taxation

(a) Resident legal entities.

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The profit on sales of shares by resident legal entities will be added to all …