Recalificación de pasivos como aportes de capital

The paper analyzes the Argentine Supreme Court case "Telecom" in which the Court determines that expenses related to the purchase of shares are deductible from the Argentine Income Tax

The paper analizes the Argentine Supreme Court case between the Federal Tax Authorities and the Province of San Luis (Argentina). The Federal Tax Authorties challenge a Decree of the Governor of San Luis in which the Governor acted as the application authority of a federal tax law. The Argentine Supreme Court is the competent to decide any legal discussion between the Federal Government and the Provinces, and decided in favor of the Tax Authorities.

The article comments a decision of the Argentine Federal Supreme Court in relation with the limitation to the deduction of interest in the federal income tax, The relevance is due the fact that three different points are considered: (i) the special tax regimen of the negotiable obligations, (ii) the deductibility of the interests of leverage buyouts, and (iii) the posibility that companies deduct any interest regardless of the origin of the debt.