Argentina imposes withholding tax on B2C broadcast services

Wed 1st Oct 2014

The taxing municipality of Buenos Aires has extended its gross receipts tax to include a range of online broadcast services.

The tax is charged at 3% of fees, and is administered by credit and debit card companies, and is separate from Argentinian VAT.

The broadcast service included within the new measures include:

  • Charges for streaming films and TV shows
  • Charges for downloads of films
  • Online subscriptions for games
The move follows similar proposals this week from China for a tax on e-commerce.