Tax, Customs & Foreign Exchange Law

The Tax and Customs Law Department of Alfaro Abogados has established itself as a benchmark in tax and customs advice, both domestically and internationally. Its track record in international taxation and its ability to address highly complex tax and customs issues make it a strategic ally for local and foreign clients.

The team provides comprehensive tax planning advice and represents clients in administrative and judicial proceedings, including tax and customs disputes and litigation.

Our tax advisory practice is structured around three disciplines: corporate taxation, individual taxation and tax procedures. Within these broad groups, we have developed specific legal specialties.

Practice areas:

• Domestic and multinational mergers, acquisitions and divestitures, joint ventures, startups, and corporate and financial structuring.
• Restructuring of international business groups and assistance in compliance processes before tax authorities.
• Analysis of domestic and international tax impact, including double taxation treaties.
• Advice on real estate and financial investments and investment funds.
• Design of tax-efficient structures for foreign investors under the Argentine tax regime.
• Estate, succession and real estate planning.
• Representation in complex tax audits and information reporting regimes.
• Tax litigation in administrative and judicial proceedings at the municipal, provincial and national levels.
• Structuring of projects under the Incentive Regime for Large Investments (RIGI), including eligibility analysis, adherence to the regime and optimization of the tax, customs and foreign exchange benefits it provides.
• Representation before regulatory authorities in audit proceedings, administrative investigations and litigation.
• Advice and defense in criminal tax proceedings, together with our Corporate Criminal Law team.
• Comprehensive foreign trade advice, including the management of disputes arising from import and export operations.
• Advice on the regulatory framework of the Single Free Foreign Exchange Market (MULC), including access for payment of imports, services, financial debt, and profits and dividends.
• Structuring of foreign financing, indebtedness and repatriation of funds in accordance with current foreign exchange regulations.
• Advice to foreign investors on the inflow and outflow of foreign currency and on the application of special foreign exchange market access regimes (including those provided for under the RIGI).
• Representation before the Central Bank of Argentina (BCRA) and other regulatory authorities in inquiries, authorizations and administrative proceedings.
• Defense in foreign exchange administrative proceedings and advice on the criminal foreign exchange regime, together with our Corporate Criminal Law Department.

Our professionals have extensive experience, which allows us to offer a comprehensive perspective on international taxation. We also advise high-net-worth individuals, regulated financial institutions and fiduciary structures with multi-jurisdictional reach.