The Incentive Regime for Large Investments and the Taxation of Transnational Corporations
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This paper aims to critically assess the Large Investment Incentive Regime (RIGI) introduced by the Law of Bases and Starting Point for the Freedom of Argentines, enacted on July 8, 2024. The analysis is conducted by considering the effectiveness of its design in achieving the objectives it claims to pursue, as well as the tax evasion and avoidance it could foster, using recommendations from academics and international organizations on tax incentives. It also considers the context of the global implementation of a minimum tax on large companies, within the framework of the two-pillar solution of the G20/OECD Inclusive Framework.
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References
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