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Doing Business in Argentina Doing Business in Argentina www.marval.com e-mail: [email protected] website: www.marval.com Buenos Aires Av. Leandro N. Alem 882 (C1001AAQ) Buenos Aires, Argentina Tel. (54-11) 4310-0100 Fax (54-11) 4310-0200 New York 375 Park Ave, 36th Floor Suite 3607, NY 10152, U.S.A. Tel. (1.212) 838.4641 Fax (1.212) 751.3854 This booklet is intended to provide readers with basic information on issues of general interest. It does not purport to be comprehensive or to render legal advice. For advice on particular facts and legal issues, the reader should consult legal counsel. The information is as of September 11, 2019. For further developments, please see our Marval News publication at www.marval.com. References to US dollars are “USD” and references to Argentine pesos are “ARS”. © 2019 MARVAL, O'FARRELL & MAIRAL. All rights reserved. Do i n g B usiness in Argentina Table of Contents 1. Introduction ............................................................ 1 1.1 Background: Geography, Demography and Political System ................................................. 1 1.1.1 Geography and Demography ................................................................................................. 1 1.1.2 The Constitutional and Political System ................................................................................. 1 1.2 The Argentine Civil and Commercial Code ............................................................................. 1 1.3 Information for the Foreign Investor ....................................................................................... 2 1.3.1 Argentine Foreign Investment Regime ................................................................................... 2 1.3.2 Foreign Exchange Controls .................................................................................................... 3 1.3.3 Investment Protection and Promotion..................................................................................... 5 1.3.4 Membership of Regional Economic Trade Groups and International Organizations .............. 5 2. Argentine Investment Vehicles ................................... 6 2.1 Principal Types of Business Entities ....................................................................................... 6 2.1.1 Branch of a Foreign Entity ...................................................................................................... 6 2.1.2 Corporation (Sociedad Anónima, or “SA”) .............................................................................. 6 2.1.3 Single-Shareholder Corporations (Sociedades Anónimas Unipersonales, or “SAU”) ............. 7 2.1.4 Simplified Corporations (Sociedades por Acciones Simplificadas, or “SAS”) ......................... 8 2.1.5 Limited Liability Companies (Sociedad de Responsabilidad Limitada, or “SRL”) ................... 9 2.1.6 Mergers and Spin-offs .......................................................................................................... 10 2.1.6.1 Mergers ................................................................................................................................ 10 2.1.6.2 Spin-offs ............................................................................................................................... 10 2.2 Other Forms of Investment Entities ...................................................................................... 11 2.2.1 Partnerships ......................................................................................................................... 11 2.2.2 Joint Ventures ...................................................................................................................... 11 2.2.3 Trusts ................................................................................................................................... 11 2.3 Certain Regulated Activities ................................................................................................. 12 2.3.1 Financial Institutions ............................................................................................................. 12 2.3.2 Insurance Companies........................................................................................................... 13 2.3.3 Reinsurance Companies ...................................................................................................... 14 2.4 Capital Market Regulations .................................................................................................. 15 2.4.1 Public Offerings .................................................................................................................... 15 2.4.2 Stock Exchanges .................................................................................................................. 16 2.4.3 Security Placement............................................................................................................... 16 2.4.4 Trust Regulations ................................................................................................................. 17 2.4.4.1 Small and Medium-sized Enterprises ................................................................................... 17 2.4.4.2 Access to Capital .................................................................................................................. 17 2.4.5 Insider Trading ..................................................................................................................... 18 2.5 Anti-Money Laundering Regulations..................................................................................... 19 2.5.1 Applicable Rules ................................................................................................................... 19 2.5.2 Reporting and Know Your Customer Requirements ............................................................. 19 3. Tax Considerations ................................................ 23 ii Do i n g B usiness in Argentina 3.1 Income Tax ........................................................................................................................... 23 3.1.1 Taxation on Argentine Residents ......................................................................................... 23 3.1.2 Definition of Permanent Establishment................................................................................. 24 3.1.3 Transfer Pricing Provisions ................................................................................................... 24 3.1.4 Taxation on Foreign Beneficiaries .......................................... ¡Error! Marcador no definido. 3.1.4.1 General Rule ........................................................................................................................ 25 3.1.4.2 Capital Gains ........................................................................................................................ 26 3.1.4.3 Indirect sale of assets located in Argentina .......................................................................... 26 3.2 Personal Assets Tax............................................................... ¡Error! Marcador no definido. 3.3 Conventions for the Avoidance of Double Taxation .............................................................. 26 3.4 Value-Added Tax (VAT) ....................................................................................................... 27 3.5 Tax on Credits and Debits in Bank Accounts ....................................................................... 28 3.6 Export Duties for Services .................................................................................................... 28 3.7 Turnover Tax (Tax on Gross Income)................................................................................... 29 3.8 Stamp Tax ............................................................................................................................ 29 4. Protection of Intellectual P r o p e r t y ............................ 30 4.1 Trademarks and Trade Names ............................................................................................. 30 4.2 Patents – Utility Models ........................................................................................................ 31 4.2.1 Patents ................................................................................................................................. 31 4.2.2 Pharmaceutical Patents ........................................................................................................ 32 4.2.3 Biotech Inventions ................................................................................................................ 33 4.2.4 Software Patents .................................................................................................................. 34 4.2.5 Accelerated Examination ...................................................................................................... 34 4.2.6 Preliminary Injunctions ......................................................................................................... 35 4.2.7 Other Remedies ................................................................................................................... 35 4.2.8 Utility Models ........................................................................................................................ 35 4.3 Industrial Designs and Models ............................................................................................. 36 4.4 Domain Names ....................................................................................................................
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