The Argentine tax authority (ARCA) has issued a notice on the final stage of the asset regularization regime introduced by Law No. 27.743. As previously reported, the assets regularization regime provides for flat tax rates on regularized assets that depend on when the regime is complied with, including an initial declaration and advance payment, and a final return and payment. A regularized asset value up to USD 100,000 is exempt, with the excess subject to rates of 5% in the first stage, 10% in the second stage, and 15% in the third and final stage. According to the notice, the...