{"id":2415,"date":"2018-01-19T11:01:33","date_gmt":"2018-01-19T14:01:33","guid":{"rendered":"https:\/\/cspabogados.com.ar\/?p=2415"},"modified":"2022-11-11T13:12:08","modified_gmt":"2022-11-11T16:12:08","slug":"tax-reforms-and-anti-bureaucracy-reforms-in-argentina","status":"publish","type":"post","link":"https:\/\/cspabogados.com.ar\/en\/tax-reforms-and-anti-bureaucracy-reforms-in-argentina\/","title":{"rendered":"New significant pieces of legislation in force: tax reforms and anti-bureaucracy reforms in Argentina"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; fullwidth=&#8221;on&#8221; _builder_version=&#8221;4.19.0&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_fullwidth_post_title date_format=&#8221;j M Y&#8221; comments=&#8221;off&#8221; featured_image=&#8221;off&#8221; admin_label=&#8221;CSP. HEADER POSTS INGLES EMPRESAS&#8221; _builder_version=&#8221;4.19.0&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;Source Serif Pro||||||||&#8221; title_text_color=&#8221;#FFFFFF&#8221; title_font_size=&#8221;36px&#8221; meta_font=&#8221;Source Sans Pro||||||||&#8221; meta_text_color=&#8221;#FFFFFF&#8221; background_enable_color=&#8221;off&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;rgba(18,17,93,0.5) 0%|rgba(18,17,93,0.5) 100%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_enable_image=&#8221;off&#8221; background_position=&#8221;top_center&#8221; custom_margin=&#8221;|||0px|false|false&#8221; custom_padding=&#8221;300px||50px||false|false&#8221; animation_style=&#8221;fade&#8221; global_module=&#8221;221777&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_fullwidth_post_title][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#f0f3fb 0%|rgba(255,255,255,0) 50%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_enable_image=&#8221;off&#8221; background_size=&#8221;contain&#8221; background_position=&#8221;top_center&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; background_color=&#8221;#FFFFFF&#8221; width=&#8221;95%&#8221; max_width=&#8221;950px&#8221; custom_padding=&#8221;5%|5%|5%|5%|true|true&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text admin_label=&#8221;CSP LEGAL BLOG. BODY&#8221; _builder_version=&#8221;4.19.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Source Sans Pro||||||||&#8221; text_text_color=&#8221;#292929&#8243; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;30px&#8221; header_font=&#8221;Source Serif Pro||||||||&#8221; header_text_color=&#8221;#292929&#8243; header_2_font=&#8221;Source Serif Pro||||||||&#8221; header_2_text_color=&#8221;#292929&#8243; header_3_font=&#8221;Source Serif Pro||||||||&#8221; header_3_text_color=&#8221;#292929&#8243; width=&#8221;795&#8243; global_module=&#8221;219558&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p style=\"font-weight: 400;\">Delving into the transformation of Argentina\u00b4s business environment and legal framework, making them more business-friendly and efficient, two new pieces of legislation have just come into force, reforming tax regulations and easing bureaucratic burdens. Following, we will briefly list some of the introduced tax reforms and anti-bureaucracy reforms in Argentina.<\/p>\n<p style=\"font-weight: 400;\"><strong style=\"font-size: 20px;\">1. Tax reforms<\/strong><\/p>\n<p style=\"font-weight: 400;\">On 29 December 2017, Law Number 27,430 was published in the National Official Gazette<a name=\"_ftnref1\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/en\/tax-reforms-and-anti-bureaucracy-reforms-in-argentina\/#_ftn1\"><span>[1]<\/span><\/a>, introducing huge tax reforms with the aim of modernizing the tax system, improving the local companies\u00b4 competitiveness and reduce the federal government fiscal deficit.<\/p>\n<p style=\"font-weight: 400;\">Significant amendments have been introduced to the Income Tax Law, the Value Added Tax Law, and other taxation regulations (e.g.: excise taxes, oil taxes, taxation on individuals, social security contributions, etc.), the procedural tax law, the customs code, and certain accounting regulations.<\/p>\n<p style=\"font-weight: 400;\">Some of the amendments are:<\/p>\n<p>a) The definition of what constitutes a permanent establishment in Argentina for determining the taxable presence of foreign companies developing activities in the country;<\/p>\n<p>b) Acknowledgement of inflation for tax purposes, within certain conditions;<\/p>\n<p>c) A corporate income tax rate cut from the former 35% to 30% for fiscal years 2018 and 2019, and to 25% for fiscal years 2020 and onwards;<\/p>\n<p>d) The reinstatement of the income tax on dividend\/profit distributions, with a tax rate of 7% for fiscal years 2018 and 2019, and 13% for fiscal years 2020 and onwards. Together with the amendment detailed in c), this tax on dividend\/profit distributions encourages the reinvestment of profits;<\/p>\n<p>e) The non-residents capital gain on the disposal of shares will be tax exempted when such shares are publicly traded in stock exchanges under the supervision of the Argentine Securities and Exchange Commission, as long as the foreign beneficiaries do not reside in, or the invested funds do not come from, \u201cnon-cooperating\u201d jurisdictions;<\/p>\n<p>f) Taxation of indirect transfers of Argentine assets \u2013 including shares \u2013 made by non-residents under certain conditions;<\/p>\n<p>g) The abrogation of the equalization tax;<\/p>\n<p>h) Changes in the thin-capitalization rules for the deduction of interest arising from financial loans;<\/p>\n<p>i) VAT will be levied on digital services provided by foreign companies that are used in Argentina (e.g., downloading of videos, music, games, or similar services).<\/p>\n<p><strong style=\"font-size: 20px;\">2. Red tape reforms<\/strong><\/p>\n<p style=\"font-weight: 400;\">By the Necessity and Urgency Decree Number 27\/2018, published in the National Official Gazette on January 11th, 2018<a name=\"_ftnref2\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/en\/tax-reforms-and-anti-bureaucracy-reforms-in-argentina\/#_ftn2\"><span>[2]<\/span><\/a>, the Executive Power has introduced significant amendments to current regulations with the aim of slashing federal government red tape and simplifying many business obligations. Some of the introduced measures of specific interests for companies are:<\/p>\n<p>a) Corporate<\/p>\n<p style=\"font-weight: 400;\">(i) Nominal and hidden partners are not allowed under corporate law, and both the hidden and apparent partners will be unlimited and jointly liable in a subsidiary way (General Companies Law Number 19,550, Articles Number 34 and 35);<\/p>\n<p style=\"font-weight: 400;\">(ii) Corporate books are allowed to be kept by digital means (General Companies Law Number 19,550, Article Number 61);<\/p>\n<p style=\"font-weight: 400;\">(iii) Simplified corporations<\/p>\n<p style=\"font-weight: 400;\">Their corporate purpose may be broad and comprehend plural activities, with no need to list the included activities, which may be related or not among them (Law Number 27,349, Article Number 36, Sub-Article 4).<\/p>\n<p style=\"font-weight: 400;\">Simplified corporations are now allowed to offer their shares publicly in the capital markets and stock exchanges<a name=\"_ftnref3\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/en\/tax-reforms-and-anti-bureaucracy-reforms-in-argentina\/#_ftn3\"><span>[3]<\/span><\/a>.<\/p>\n<p>b) Trademark and patent procedures<\/p>\n<p style=\"font-weight: 400;\">Trademark and patents\u2019 registration procedures are made simpler.<\/p>\n<p style=\"font-weight: 400;\">Oppositions to trademark registration must be electronically filed. Failing the parties to agree on the opposition lifting or trademark petition amendment, the National Direction of Trademarks will rule on the matter; such decision may be challenged with the Civil and Commercial Appellate Court, within 30 business days as of notification (Law Number 22,362, Articles Number 16 and 17).<\/p>\n<p style=\"font-weight: 400;\">Trademark holders must now file, after the fifth year as of concession and before the expiration of the sixth year, a sworn statement of use to avoid the possibility of the trademark being declared expired (Law Number 22,362, Article Number 26).<\/p>\n<p>c) Public procuring<\/p>\n<p style=\"font-weight: 400;\">Public tenders\u00b4 publicity is simplified.<\/p>\n<p>d) Securities<\/p>\n<p style=\"font-weight: 400;\">It is now allowed the digital deliverance, endorsement, guarantee, and acceptance of bill of exchanges, checks, and promissory notes<\/p>\n<p>e) Contract of insurance<\/p>\n<p style=\"font-weight: 400;\">The insurance contract may only be proved by a written instrument. However, all means of proof \u2013 included digital means \u2013 will be admitted if there is any preliminary written proof of the agreement (Insurance Law Number 17,418, Article Number 11).<\/p>\n<p style=\"font-weight: 400;\">For additional information on these or any other issues related to doing business in Argentina, please, sign up for our\u00a0<a href=\"https:\/\/cspabogados.com.ar\/en\/legal-blog\/\">Legal Blog<\/a>\u00a0or\u00a0<a href=\"https:\/\/cspabogados.com.ar\/en\/contact-us-castro-sammartino-pierini\/\">contact<\/a>\u00a0us at any time.<\/p>\n<p style=\"font-weight: 400;\">\u00a0<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Mario Eduardo Castro Sammartino<\/p>\n<p style=\"font-weight: 400;\"><a name=\"_ftn1\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/en\/tax-reforms-and-anti-bureaucracy-reforms-in-argentina\/#_ftnref1\"><span>[1]<\/span><\/a>\u00a0<a href=\"http:\/\/servicios.infoleg.gob.ar\/infolegInternet\/anexos\/305000-309999\/305262\/norma.htm\" target=\"_blank\" rel=\"noopener\">http:\/\/servicios.infoleg.gob.ar\/infolegInternet\/anexos\/305000-309999\/305262\/norma.htm<\/a><\/p>\n<p style=\"font-weight: 400;\"><a name=\"_ftn2\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/en\/tax-reforms-and-anti-bureaucracy-reforms-in-argentina\/#_ftnref2\"><span>[2]<\/span><\/a>\u00a0<a href=\"http:\/\/servicios.infoleg.gob.ar\/infolegInternet\/anexos\/305000-309999\/305736\/norma.htm\" target=\"_blank\" rel=\"noopener\">http:\/\/servicios.infoleg.gob.ar\/infolegInternet\/anexos\/305000-309999\/305736\/norma.htm<\/a><\/p>\n<p style=\"font-weight: 400;\"><a name=\"_ftn3\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/en\/tax-reforms-and-anti-bureaucracy-reforms-in-argentina\/#_ftnref3\"><span>[3]<\/span><\/a>\u00a0To know more on simplified corporations, please, read on our Legal Blog:\u00a0<a href=\"https:\/\/cspabogados.com.ar\/en\/best-legal-vehicle-to-do-business-in-argentina\/\">https:\/\/cspabogados.com.ar\/en\/best-legal-vehicle-to-do-business-in-argentina\/<\/a><\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">For additional information on these or any other issues related to doing business in Argentina, please,\u00a0<a href=\"http:\/\/eepurl.com\/WuawX\" target=\"_blank\" rel=\"noopener\">sign up<\/a>\u00a0for our Legal Blog or\u00a0<a href=\"https:\/\/cspabogados.com.ar\/en\/contact-us-castro-sammartino-pierini\/\">contact us<\/a>\u00a0at any time.\u00a0Our publications exclusively express the\u00a0author\u00b4s opinion and do not purport to be legal counsel on any case. Should\u00a0you need it, you must consult with your trusted lawyer.\u200b<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; disabled_on=&#8221;off|off|off&#8221; admin_label=&#8221;LEGAL BLOG. SUBSCRIBE&#8221; _builder_version=&#8221;4.18.0&#8243; background_enable_color=&#8221;off&#8221; background_image=&#8221;https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2022\/10\/topview-office-desk-keyboard-computer-and-glasses-with-notebook-paper-picture-id1037637028-3.jpg&#8221; background_position=&#8221;center_right&#8221; custom_padding=&#8221;0px||0px||true|false&#8221; global_module=&#8221;219510&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row column_structure=&#8221;1_4,1_2,1_4&#8243; module_class=&#8221; et_pb_row_fullwidth&#8221; _builder_version=&#8221;4.18.0&#8243; width=&#8221;89%&#8221; width_tablet=&#8221;80%&#8221; width_phone=&#8221;80%&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;89%&#8221; max_width_tablet=&#8221;80%&#8221; max_width_phone=&#8221;80%&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_margin=&#8221;0px|||&#8221; custom_padding=&#8221;|||&#8221; animation_style=&#8221;fade&#8221; make_fullwidth=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_signup mailchimp_list=&#8221;Mario Eduardo Castro Sammartino|cb74ef436d&#8221; first_name_field=&#8221;off&#8221; last_name_field=&#8221;off&#8221; success_message=&#8221;Thank you for signing up to our Legal Blog&#8221; title=&#8221;Keep in touch with the latest legal news&#8221; button_text=&#8221;Sign up&#8221; description=&#8221;<\/p>\n<p><span>Sign up to our Legal Blog<\/span><\/p>\n<p>&#8221; _builder_version=&#8221;4.18.0&#8243; form_field_background_color=&#8221;#ffffff&#8221; form_field_text_color=&#8221;rgba(18,17,93,0.5)&#8221; form_field_focus_background_color=&#8221;#FFFFFF&#8221; header_font=&#8221;Playfair Display|600|||||||&#8221; header_text_align=&#8221;center&#8221; header_text_color=&#8221;rgba(18,17,93,0.5)&#8221; header_font_size=&#8221;35px&#8221; header_line_height=&#8221;1.5em&#8221; body_font=&#8221;Source Sans Pro|600|||||||&#8221; body_text_color=&#8221;rgba(18,17,93,0.5)&#8221; body_font_size=&#8221;22px&#8221; body_line_height=&#8221;2em&#8221; result_message_font=&#8221;Source Sans Pro|600|||||||&#8221; result_message_text_color=&#8221;rgba(18,17,93,0.5)&#8221; result_message_font_size=&#8221;24px&#8221; form_field_font=&#8221;Source Sans Pro||||||||&#8221; form_field_text_align=&#8221;center&#8221; form_field_font_size=&#8221;22px&#8221; use_background_color=&#8221;off&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;22px&#8221; button_text_color=&#8221;rgba(18,17,93,0.5)&#8221; button_bg_color=&#8221;#FFFFFF&#8221; button_border_width=&#8221;0px&#8221; button_border_color=&#8221;#FFFFFF&#8221; button_border_radius=&#8221;100px&#8221; button_font=&#8221;Source Sans Pro||||||||&#8221; button_use_icon=&#8221;off&#8221; text_orientation=&#8221;center&#8221; background_layout=&#8221;light&#8221; module_alignment=&#8221;center&#8221; animation_style=&#8221;fade&#8221; link_option_url_new_window=&#8221;on&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;40px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; border_radii_fields=&#8221;on|100px|100px|100px|100px&#8221; border_color_all_fields=&#8221;#ffffff&#8221; box_shadow_style_fields=&#8221;preset1&#8243; box_shadow_vertical_fields=&#8221;52px&#8221; box_shadow_blur_fields=&#8221;80px&#8221; box_shadow_color_fields=&#8221;3px&#8221; button_text_color_hover=&#8221;#ffffff&#8221; button_border_color_hover=&#8221;#ff9e59&#8243; button_border_radius_hover=&#8221;100px&#8221; button_bg_color_hover=&#8221;#ff9e59&#8243; focus_background_color=&#8221;#000000&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;on|hover&#8221; button_text_color__hover=&#8221;rgba(18,17,93,0.5)&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;on&#8221; button_border_color__hover=&#8221;#ff9e59&#8243; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;on&#8221; button_border_radius__hover=&#8221;100px&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;on|hover&#8221; button_bg_color__hover=&#8221;#FFFFFF&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; button_bg_enable_color__hover=&#8221;on&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_signup][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Source Sans Pro|600|||||||&#8221; text_text_color=&#8221;rgba(18,17,93,0.5)&#8221; text_font_size=&#8221;22px&#8221; text_orientation=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p><span>Follow us on social media<\/span><\/p>\n<p>[\/et_pb_text][et_pb_social_media_follow use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;20px&#8221; admin_label=&#8221;Facebook&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; custom_margin=&#8221;20px||||false|false&#8221; border_radii=&#8221;on|100%|100%|100%|100%&#8221; link_shape=&#8221;circle&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_social_media_follow_network social_network=&#8221;facebook&#8221; url=&#8221;https:\/\/www.facebook.com\/CastroSammartinoPierini\/&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#3b5998&#8243; custom_margin=&#8221;|10px|||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]facebook[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=&#8221;twitter&#8221; url=&#8221;https:\/\/twitter.com\/CSPAbogados1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#00aced&#8221; custom_margin=&#8221;|10px|||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]twitter[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=&#8221;linkedin&#8221; url=&#8221;https:\/\/ar.linkedin.com\/company\/castro-sammartino-&#038;-pierini-abogados&#8212;attorneys-&#038;-counselors-at-law&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#007bb6&#8243; custom_margin=&#8221;|10px|||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]linkedin[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=&#8221;instagram&#8221; url=&#8221;https:\/\/www.instagram.com\/castrosammartino_pierini\/&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ea2c59&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]instagram[\/et_pb_social_media_follow_network][\/et_pb_social_media_follow][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;MORE PUBLICATIONS ON COMPANIES&#8221; _builder_version=&#8221;4.19.0&#8243; _module_preset=&#8221;default&#8221; global_module=&#8221;219566&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Source Serif Pro||||||||&#8221; header_text_align=&#8221;center&#8221; header_text_color=&#8221;#1f1f1f&#8221; header_font_size=&#8221;36px&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h1>More publications on companies<\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_blog fullwidth=&#8221;off&#8221; posts_number=&#8221;3&#8243; include_categories=&#8221;25&#8243; show_more=&#8221;on&#8221; show_pagination=&#8221;off&#8221; _builder_version=&#8221;4.19.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Source Serif Pro||||||||&#8221; header_font_size=&#8221;22px&#8221; body_font=&#8221;Source Sans Pro||||||||&#8221; body_font_size=&#8221;18px&#8221; meta_font=&#8221;Source Sans Pro||||||||&#8221; meta_font_size=&#8221;16px&#8221; read_more_font=&#8221;Source Sans Pro||||||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;CSP FOOTER. INGLES&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;rgba(58,52,226,0.93) 0%|rgba(73,108,220,0.7) 100%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_image=&#8221;https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2020\/05\/business-01.jpg&#8221; background_enable_image=&#8221;off&#8221; parallax=&#8221;on&#8221; custom_padding=&#8221;90px||90px|&#8221; global_module=&#8221;219522&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row column_structure=&#8221;1_3,2_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; background_position=&#8221;top_left&#8221; custom_padding=&#8221;50px|40px|50px|40px&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text admin_label=&#8221;Contact US Title&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;16px&#8221; header_font=&#8221;Source Serif Pro|700|||||||&#8221; header_text_color=&#8221;rgba(58,52,226,0.93)&#8221; header_font_size=&#8221;24px&#8221; custom_padding=&#8221;0px|0px|0px|0px&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;20%&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h1>Contact us<\/h1>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Contact US Text&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Source Sans Pro||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.8em&#8221; header_font=&#8221;||||&#8221; header_text_color=&#8221;#1f1f1f&#8221; custom_margin=&#8221;20px||40px|&#8221; custom_padding=&#8221;0px|0px|0px|0px&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;20%&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p style=\"text-align: justify;\">It will be a pleasure to meet you personally at our offices, or to take your call.<\/p>\n<p>[\/et_pb_text][et_pb_blurb use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe081;||divi||400&#8243; icon_color=&#8221;rgba(58,52,226,0.93)&#8221; icon_placement=&#8221;left&#8221; image_icon_width=&#8221;28px&#8221; admin_label=&#8221;Address&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; body_font=&#8221;Source Sans Pro||||||||&#8221; body_font_size=&#8221;16px&#8221; custom_margin=&#8221;|||&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;20%&#8221; icon_font_size=&#8221;28px&#8221; icon_font_size_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p>Tte. Gral. Juan Domingo Per\u00f3n 679, 3rd. floor<br \/>C1038AAM &#8211; Buenos Aires<\/p>\n<p>Argentina<\/p>\n<p>[\/et_pb_blurb][et_pb_blurb use_icon=&#8221;on&#8221; font_icon=&#8221;&#xf2a0;||fa||900&#8243; icon_color=&#8221;rgba(58,52,226,0.93)&#8221; icon_placement=&#8221;left&#8221; image_icon_width=&#8221;28px&#8221; image_icon_width_last_edited=&#8221;off|desktop&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; body_font_size=&#8221;16px&#8221; custom_margin=&#8221;|||&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;20%&#8221; icon_font_size=&#8221;28px&#8221; icon_font_size_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p><a href=\"tel:+541143265868\">+54 11 43265868<\/a><br \/><a href=\"tel:+541143265875\">+54 11 43265875<\/a><\/p>\n<p>[\/et_pb_blurb][et_pb_text admin_label=&#8221;Contact US Title&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;16px&#8221; header_font=&#8221;Source Serif Pro|700|||||||&#8221; header_text_color=&#8221;rgba(58,52,226,0.93)&#8221; header_font_size=&#8221;24px&#8221; custom_padding=&#8221;0px|0px|0px|0px&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;20%&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h1>Follow us<\/h1>\n<p>[\/et_pb_text][et_pb_social_media_follow use_icon_font_size=&#8221;on&#8221; admin_label=&#8221;Facebook&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_orientation=&#8221;center&#8221; custom_margin=&#8221;20px||||false|false&#8221; border_radii=&#8221;on|100%|100%|100%|100%&#8221; link_shape=&#8221;circle&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_social_media_follow_network social_network=&#8221;facebook&#8221; url=&#8221;https:\/\/www.facebook.com\/CastroSammartinoPierini\/&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#3b5998&#8243; custom_margin=&#8221;|10px|||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]facebook[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=&#8221;twitter&#8221; url=&#8221;https:\/\/twitter.com\/CSPAbogados1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#00aced&#8221; custom_margin=&#8221;|10px|||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]twitter[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=&#8221;linkedin&#8221; url=&#8221;https:\/\/ar.linkedin.com\/company\/castro-sammartino-&#038;-pierini-abogados&#8212;attorneys-&#038;-counselors-at-law&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#007bb6&#8243; custom_margin=&#8221;|10px|||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]linkedin[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=&#8221;instagram&#8221; url=&#8221;https:\/\/www.instagram.com\/castrosammartino_pierini\/&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ea2c59&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; follow_button=&#8221;off&#8221; url_new_window=&#8221;on&#8221;]instagram[\/et_pb_social_media_follow_network][\/et_pb_social_media_follow][et_pb_social_media_follow _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_social_media_follow][\/et_pb_column][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; background_position=&#8221;top_left&#8221; custom_padding=&#8221;50px|40px|50px|40px&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_contact_form email=&#8221;info@cspabogados.com.ar&#8221; title=&#8221;Send us an email&#8221; success_message=&#8221;Thank you very much for your message. We will circle back to you as soon as possible.&#8221; submit_button_text=&#8221;Send&#8221; module_id=&#8221;et_pb_contact_form_1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; form_field_background_color=&#8221;rgba(255,255,255,0)&#8221; title_font=&#8221;Source Serif Pro|700|||||||&#8221; title_text_color=&#8221;rgba(58,52,226,0.93)&#8221; title_font_size=&#8221;24px&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;22px&#8221; button_text_color=&#8221;rgba(58,52,226,0.93)&#8221; button_bg_color=&#8221;#FFFFFF&#8221; button_border_width=&#8221;2px&#8221; button_border_color=&#8221;rgba(58,52,226,0.93)&#8221; button_border_radius=&#8221;0px&#8221; button_letter_spacing=&#8221;2px&#8221; button_font=&#8221;Source Sans Pro|700|||||||&#8221; button_use_icon=&#8221;off&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;20%&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;rgba(0,0,0,0.12)&#8221; border_style_all=&#8221;solid&#8221; use_border_color=&#8221;on&#8221; border_color=&#8221;rgba(0,0,0,0.12)&#8221; form_background_color=&#8221;rgba(255,255,255,0)&#8221; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;on|hover&#8221; button_text_color__hover=&#8221;#FFFFFF&#8221; button_bg_color__hover_enabled=&#8221;on|hover&#8221; button_bg_color__hover=&#8221;rgba(58,52,226,0.93)&#8221; button_bg_enable_color__hover=&#8221;on&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_contact_field field_id=&#8221;Name&#8221; field_title=&#8221;Name&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; form_field_text_color=&#8221;#000000&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Email&#8221; field_title=&#8221;Email&#8221; field_type=&#8221;email&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; form_field_text_color=&#8221;#000000&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Message&#8221; field_title=&#8221;Message&#8221; field_type=&#8221;text&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; form_field_text_color=&#8221;#000000&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New significant pieces of legislation in force: tax reforms and anti-bureaucracy reforms in Argentina<br \/>\nDelving into the transformation of Argentina\u00b4s business environment and legal framework, making them more business-friendly and efficient, two new pieces of legislation have just come into force, reforming tax regulations and easing bureaucratic burdens. Following, we will briefly list some of the introduced tax reforms and anti-bureaucracy reforms in Argentina.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[25,1274],"tags":[53,40,51,42],"class_list":["post-2415","post","type-post","status-publish","format-standard","hentry","category-companies","category-doing-business","tag-companies-en","tag-contracts","tag-corporate","tag-doing-business-in-argentina"],"_links":{"self":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=2415"}],"version-history":[{"count":0,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2415\/revisions"}],"wp:attachment":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=2415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=2415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=2415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}