У PWC просто вот так (хотя у них бывают ошибки, безусловно) «Individuals resident in Argentina are taxable on worldwide income and may obtain a foreign tax credit for taxes paid on income from foreign sources. Non-residents and foreign beneficiaries are only taxable on their Argentine-source income. Residents and non-residents are taxed at progressive income tax rates ranging from 5% to 35%; however, special tax rates are applicable in case of gains derived from securities (including dividends), interest, and real estate property.»