The assert about that Uber does not have to pay taxes here becauae the lack of residence is wrong.
This is a benefit for residents who are living abroad.
Uber has to pays taxes because the busisness happend here.
Not true because it all depends on the tax treaty argentina has with the country of tax residence Uber has. Tax treaties exist so that companies and persons don't pay tax twice so in the case of Uber, they pay tax on profits in the country in which they reside, not Argentina.
It seems you could be confusing immigration residency with tax residency, yes? A common mistake. The two are different and in the case of Uber, we're talking about residency for tax purposes, not immigration purposes which of course a company cannot have. Ever heard of a company visiting argentina on holiday, LOL? Further, what tax are you referring to? Income tax? IVA? Export/Import duties/taxes?
Look into tax treaties Argentina has with many countries (these override local tax laws) and you'll understand that Uber falls into a grey area.
Uber provides a matching service and the service is purchased over the internet from a foreign company, similar to buying a product online from eBay or Amazon. Local drivers advertise their availability to carry passengers and people buy the service. Uber then pays the driver approximately 80% of the revenue billed. The driver fulfils a service, later declares income to AFIP and thereby tax is paid.100% of the amount billed the passenger leaves the country. 80% of the funds are then returned to the driver who is responsible for paying tax on money earned.
So it's simple, Uber pays tax on the profits from the 20% it retains in
its country of tax residence (not argentina) and the driver pays tax on the profits from the 80% they're paid here in Argentina.
Yay, AFIP gets indirect tax revenue from Uber activities, fantastic. Uber just keeps getting better an better.
I hope this helps.