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Argentina imposes withholding tax on B2C broadcast services

  • VAT
  • 01 October 2014 | Richard Asquith

Argentina imposes withholding tax on B2C broadcast services

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.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.