The powers of the executive authority include levying a tax on profits, property and added value throughout the national territory.
In Argentina, the tax policy is implemented by the Federal Administration of Public Revenue, which is subordinate to the Ministry of Economy.
The sums of municipal fees in fixed rates are determined in each particular municipality based on various conditions, for example, estimating the value of the property, its location, number of storeys, the year of construction, the condition of the roof, the materials of which it is made and others.
Argentina has agreements on avoidance of double taxation with countries such as Australia, Austria, Belgium, Bolivia, Brazil, Canada, Chile, Denmark, Finland, France, Germany, the Netherlands, Spain, Sweden, the United Kingdom and the United States.
In Argentina, there are two modes of taxation, regulated by AFIP - general regime and simplified tax system.