The Executive Branches of the Nation, of twenty-two provinces and of the Autonomous City of Buenos Aires (CABA) signed on November 16, 2017 a new agreement on tax matters, called the Federal Fiscal Consensus which, as stated by the National Executive Branch in its message to the National Congress, aims “to achieve a more integrated, equitable and supportive economy.” A detailed study of the degree of compliance with the obligations that such agreement imposed on all jurisdictions reveals that significant progress was made in tax matters. However, the situation is very heterogeneous when analyzing the behavior in each sector and in each province.

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