TABLE OF CONTENTS  
 

I. ARGENTINA OVERVIEW

1.1. Demographic Details
1.2. Constitutional and Judicial System

II. FOREIGN INVESTMENT REGULATIONS

2.1. Treatment and Regulation of Foreign Investment
2.2. Foreign Investment Regulations
2.2.1. Promotion and Protection of Investments
2.2.2. Bilateral Investment Treaties. Mercosur

2.3. Monetary and Exchange Policy
2.3.1. BCRA Exchange Control System. Currency Inflows
2.3.2. Repatriation of Capital. Currency Outflows

2.4. Rule on Prevention of Asset Laundering and Funding of Terrorism

III. INVESTMENT VEHICLES AND METHODS

3.1. Corporate Vehicles. General Principles in our Business Companies Law
3.2. Interest Holdings by a Foreign Company in Argentina
3.3. Business Companies and other Investment Vehicles.
3.3.1. Corporations (S.A.)
3.3.2. Limited Liability Companies (S.R.L.)
3.3.3. Joint Ventures (UTE)

3.4. Mergers and Adquisitions (M&A).
3.4.1. Mergers
3.4.2. Purchase and Sale of Shareholding Interests

3.5. Ongoing Concern Transfers
3.6. Trusts
3.7. Defense of Competition
3.7.1. Prohibited Agreements and Practices
3.7.2. Dominant Position and Concentration
3.7.3. Prior Administrative Control

IV. CAPITAL MARKETS

4.1. Rules
4.2. Joining the Public Offering System. Main Institutions in our Capital Market

V. ARGENTINE TAX SYSTEM

5.1 National Taxes
5.1.1. Income Tax (Law No 20,628, as amended by Decree 649/97)
5.1.1.1. Income Tax Criteria
5.1.1.2. Individuals
5.1.1.3. Corporate taxpayers
5.1.1.4. Transfer Prices
5.1.2. Real Estate Transfer Tax
5.1.3. Value Added Tax
5.1.4. Presumptive Minimum Income Tax
5.1.5. Personal Assets Tax
5.1.6. Excise Tax
5.1.7. Tax on Credits and Debits to Checking Accounts

5.2. Provincial Taxes
5.2.1. Turnover Tax
5.2.2. Real Estate Tax
5.2.3. Stamp Tax

5.3. Municipal Taxes
5.4. Double Taxation Agreements

VI. INTELLECTUAL PROPERTY

6.1. Trademark Law
6.2. Patents and Utility Models
6.3. Copyright
6.4. Technology Transfer
6.5. Industrial Models and Designs
6.6. Domain Names

VII. LABOR LAW AND OCCUPATIONAL RISK REGULATIONS

7.1. Labor Laws
7.2. Characteristics of Labor Law
7.3. Contributions and Social Payments
7.4. Trial Period
7.5. Termination of Employment
7.6. Occupational Risks
7.7. Foreign Employee Regulations
7.7.1. Applicable Labor Law
7.7.2. Inmigration Law Requirements
7.7.3. Admission and Residence of Foreigners. Work Permit Granting

VIII. RULES ON SUSPENSION OF PAYMENTS AND INSOLVENCY

8.1. General Issues
8.2. Reorganization
8.3. Bankruptcy

IX. TELECOMMUNICATIONS

9.1. Fixed Line Services
9.2. Mobile Telephone Services
9.3. Data Transmission and Internet

X. ENVIRONMENTAL LAW

10.1. Environmental Regulation
10.2. The National Constitution
10.3. General Environmental Law
10.4. Specific Environmental Laws

XI. INSURANCE AND REINSURANCE REGULATIONS

11.1. Insurance
11.2. Reinsurance

XII. CONSUMER PROTECTION

XIII. MINING

13.1. Exploration Concessions
13.2. Development Concessions
13.3. Tax Incentives

XIV. DISPUTE RESOLUTION

14.1. By Mediation
14.2. In Court
14.3. In an Arbitral Tribunal
14.4. Selection of Applicable Law and Agreed Jurisdiction
14.5. Enforcement of Foreign Judgments or Arbitral Awards

 
  ©Bulló – Tassi – Estebenet – Lipera – Torassa. Abogados.
This document is only intended to provide guidance on the main topics of Argentine regulations, and does not constitute advice of any kind whatsoever.
Latest update: August 2012.