Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
Article from: OGEL 3 (2004), in Taxation
Abstract
The stamp tax is a provincial duty levied upon the execution in writing of non-gratuitous acts or contracts, including those entered into by correspondence, being the existence of a written document essential for the triggering of the taxable event. In a relevant decision for the oil and gas industry, Argentine Federal Court of Justice ruled on April 15, 2004 in re "Yacimientos Petrolíferos Fiscales S.A. s. Tierra del Fuego", "Shell Compañía Argentina de Petróleo S.A. v. Neuquén" and "Transportadora de Gas del Sur S.A. ...