Argentina taxes foreign digital services 2018
The Argentine Congress is to review a Bill levying VAT on consumers of digital services provided by non-resident providers.
Digital services include: downloads or streaming media and games; software provided over the cloud; e-books; web-hosting; and aps. The place of taxation will be determined to be Argentina based on: IP address; SIM card for mobiles; or credit card billing address.
The settlement of the tax will be by the tax payer, including their credit card provider, via a withholding of any applicable VAT.
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