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February 2, 2023

Argentine Government updates list of non-cooperating jurisdictions for income tax

  • On 27 January 2023, the Argentine Government published Decree 48/2023 (the Decree) updating the list of non-cooperating jurisdictions for income tax purposes


On 9 December 2019, the Argentine Government published in the Official Gazette Regulatory Decree 862/2019, which established a new Regulatory Decree for the Income Tax Law. Article 24 of the Regulatory Decree included a list of 95 jurisdictions considered to be non-cooperating jurisdictions for income tax purposes for fiscal years closed after 9 December 2019.

Decree 48

Decree 48 updates the list of non-cooperating jurisdictions, removing the following 15 jurisdictions from the list:

  • Bosnia and Herzegovina
  • Botswana
  • Cabo Verde
  • Eswatini
  • Jordan
  • Kenya
  • Liberia
  • Maldives
  • Mauritania
  • Mongolia
  • Montenegro
  • Namibia
  • Oman
  • Paraguay
  • Thailand

In line with Article 19 of the Income Tax Law, non-cooperating jurisdictions are those jurisdictions that do not have in force an agreement for the exchange of information in tax matters, a tax treaty with a comprehensive information exchange clause or whose agreements and tax treaties do not comply with international standards of transparency and exchange of information in tax matters.

The updated list of 80 non-cooperating jurisdictions is applicable for fiscal years initiated since 27 January 2023.


For additional information with respect to this Alert, please contact the following:

Pistrelli, Henry Martin & Asociados S.R.L., Buenos Aires

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific