Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
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Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Argentina - Suspends tax incentives regime for high tech sector
Argentina
Suspends tax incentives regime for high tech sector
21 Jan 2020On 20 January 2020, the government announced the suspension of the incentives scheme under Law Nº 27.506. The regime was aimed to promote investments requiring significant R&D and technological know-how.
The regime offered a reduced income tax rate of 15%, exemption from value-added tax, deduction of a fixed amount of employer contributions, and a tax credit for the payment of income tax and value-added tax.
The following areas of economic activity were promoted by the "Regime for the Promotion of the Knowledge Economy" under Law Nº27.506: computer and digital software and services; audiovisual production and post-production; biotechnology, bio economy, biology, biochemistry, microbiology, bioinformatics, molecular biology, neurotechnology, genetic engineering, geoengineering; geological and prospecting services and services related to electronics and communications; exported professional services; nanotechnology and nanoscience; aerospace and satellite industry, space technologies; engineering for the nuclear industry; manufacturing of automation solutions (artificial intelligence, robotics and industrial internet, internet of things, sensors, additive manufacturing, augmented and virtual reality); and research and development in engineering activities, exact and natural sciences, agricultural sciences and medical sciences.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Primary (Agriculture, forestry and fishing)
- Manufacturing (Printing and reproduction of recorded media, Manufacture of chemicals and chemical products, Manufacture of basic pharmaceutical products and pharmaceutical preparations, Manufacture of computer, electronic and optical products, and electrical equipment, Manufacture of machinery and equipment n.e.c., Manufacture of transport equipment, Other manufacturing)
- Services (Publishing, audiovisual and broadcasting activities, Telecommunications, Computer programming, consultancy and related activities, Scientific research and development, Other professional, scientific and technical activities, Other service activities)
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Sources:
- Boletín Oficial de la República Argentina, MINISTERIO DE DESARROLLO PRODUCTIVO Resolución 30/2020, https://www.boletinoficial.gob.ar/detalleAviso/primera/224654/20200120, 20 Jan 2020
- DLA Piper, Argentina suspends Promotional Regime of the Knowledge-based Economy, https://www.latamlawblog.com/2020/01/argentina-suspends-promotional-regime-of-the-knowledge-based-economy/, 28 Jan 2020
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
