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Foreign trusts, effective dispossession and tax liability: lessons from the Argentine courts
The International Family Offices Journal
Vol. 10 - Iss. 1 pp. 4–7
Sep 2025
Gotlib, Gabriel | Vaquero, Fernando M | Mazzilli, Santiago T
Gabriel Gotlib, Fernando M Vaquero and Santiago T Mazzilli introduce some interesting insights into the treatment of trust structures in Argentina and, in particular, in what circumstances trusts qualify as opaque for tax purposes and when they do not. In this article the authors examine a number of cases heard in the Argentine courts, offering understanding of the Argentine approach to trusts.