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 - Restores and amends special tax regime for knowledge-based economy
Argentina
Restores and amends special tax regime for knowledge-based economy
26 Oct 2020On 26 October 2020, Law No. 27.570 ("Promotion Regime for Knowledge-Based Economy") entered into force. The new legislation restores and amends a previously suspended regime, created by Law 27.506 on June 2019. The new regime aims at promoting economic activities that rely on the use of science and new technologies in order to develop goods and provide services. Such activities include, inter alia, software development, biotechnology or R&D in engineering activities or medical sciences.
Available tax benefits include reduced rates of income tax (depending on entity size), tax credits, exemptions on VAT withholding, as well as customs duties for the export of services.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Primary (Agriculture, forestry and fishing)
- Manufacturing (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:
- Official Gazette (Boletín Oficial), RÉGIMEN DE PROMOCIÓN DE LA ECONOMÍA DEL CONOCIMIENTO, https://www.boletinoficial.gob.ar/detalleAviso/primera/236496/20201026, 26 Oct 2020
- KPMG, Argentina: Tax benefits under regime to promote digital “knowledge” economy, https://home.kpmg/us/en/home/insights/2021/02/tnf-argentina-tax-benefits-under-regime-promote-digital-knowledge-economy.html, 22 Feb 2021
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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
