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I. FOREIGN INVESTORS CONDUCTING BUSINESS IN ARGENTINA (p. 6)
A. Introduction (p. 6)
B. Branch of a foreign entity (p. 7)
1. General considerations
2. Incorporation
C. Corporation (p. 8)
1. General considerations
2. Incorporation
3. Capital
4. Management
5. Shareholders Meetings
6. Syndics
7. Governmental monitoring
D. Limited Liability Company (p. 12)
1. General considerations
2. Incorporation
3. Capital
4. Management
5. Partners Meetings
E. Regulated Activities (p.13)
II. PRINCIPLES OF TAXATION (p. 14)
A. Federal taxes (p. 14)
1. Income Tax
2. Value Added Tax (VAT)
3. Tax on Real State and Personal Property
4. Tax on Financial Indebtedness
5. Tax on Minimum Presumed Income
B. Local and State Taxes “Provincial” and “Municipal” (p. 17)
1. Gross Turnover Tax
2. Stamp Tax
3. Real Property Taxes
III. MERGERS AND ACQUISITIONS (p. 18)
A. Introduction (p. 18)
B. Transfer of ongoing concern (p. 19)
C. Transfer of shares (p. 20)
D. Due diligence (p. 20)
E. Antitrust (p. 22)
IV. EMPLOYMENT ISSUES IN ARGENTINA (p.25)
A. Introduction (p. 25)
B. Characteristics of an employment agreement (p. 25)
1. Salary and benefits
2. Labor Day, vacations and other leaves of absence
3. Termination
C. Social security contributions (p. 29)
D. Occupational hazards and insurances (p. 29)
E. Service Agreements (p. 29)
F. Immigration issues (p. 30)
1. Previous considerations
2. Business Visa
3. Labor Visa
4. International Agreements
V. INTELLECTUAL PROPERTY (p. 31)
A. Introduction (p. 31)
B. Industrial Property Rights (p. 32)
1. Patents
2. Trademarks
3. Trade names
4. Industrial models or Designs
5. Utility Models
6. Trade Secrets
7. Domain names
C. Intellectual Property Rights (p. 37)
1. Copyright
2. Copyright Registration
VI. CONSUMER PROTECTION (p. 39)
VII. ENVIRONMENTAL LAW (p. 39)
IX. INSOLVENCY AND BANKRUPTCY (p. 41)
X. INCENTIVES (p. 43)
A. Introduction (p. 43)
B. Investment incentives for Capital Goods and Infrastructure (p. 43)
C. Sector Incentives (p. 44)
D. Provincial Incentives (p. 44)
E. Free Trade Zones (p. 44)
XI. MINING (p. 45)
A. The Code of Mining (p. 45)
1. Domain of mines
2. Categories of mines
3. Exploration
4. Exploitation
5. Mining vacancies
6. “Amparo” conditions
7. Land surface
8. Environmental protection
9. Provincial Royalties
B. Regime of the Mining Investment Law (p. 52)
1. Fiscal stability
2. Income tax
3. Reserves
4. Import
5. Royalties
6. Environment
XII. OIL & GAS (p. 55)
A. Overview (p. 55)
B. The expropriation law (p. 57)
C. Law No. 26,197 (p. 60)
D. Decree No. 1277/2012 (p. 61)
E. Law No. 27,007: new amendment to the Hydrocarbons Law (p. 63)
1. Exploration permits
2. Production concessions
3. Royalties
4. Process for awarding new areas – Streamlines tender bids
5. No more reservation of areas or “Carry” agreements for state owned companies
6. Promotion regime for new investments
7. Framework for agreements between the federal government and the provinces to incentivize private investment
F. Exploration and production (p. 68)
G. Natural Gas Transportation and Distribution (p. 74)
H. Transportation of Liquid Hydrocarbons (p. 75)
I. Refining (p. 76)
J. Market Regulation (p. 77)
1. Overview
2. Production of crude oil and reserves
3. Refined products
4. Natural gas
5. Natural gas export administration and domestic supply priorities
6. Liquefied petroleum gas
K. Argentine Environmental Regulations (p. 92)
L. Taxation (p. 94)
M. Repatriation of Foreign Currency (p. 97)
N. Law 27.007 Promotion Regime (p. 97)
O. Other recent regulations (p. 97)
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