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Founded in 1923, Marval, O’Farrell Mairal is the largest law firm in Argentina. A market leader at both local and Latin American levels, the firm has…
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Marval O'Farrell Mairal | Argentina | 19 Apr 2017

New legal framework to boost local start-ups

Argentina is one of Latin America's most innovative tech hubs and home to several pan-regional unicorn start-ups. However, until now, it lacked an adequate legal framework to fund start-ups through venture capital, crowdfunding platforms or seed capital. In order to boost local financing of new projects, Congress recently approved the long-awaited Entrepreneurship Law, which is set to change......
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Marval O'Farrell Mairal | Argentina | 7 Apr 2017

New measures introduced to encourage foreign investment

Since the Macri administration took office in December 2015, several resolutions have been passed to encourage and simplify foreign investments in Argentina. Two recent Central Bank regulations relate to the relaxation of additional foreign exchange restrictions and a new bank account regime which makes it easier for foreign financial institutions to invest in Argentina.
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Marval O'Farrell Mairal | Argentina | 6 Jan 2017

New regulations for a digitalised financial sector

In 2016 there were several regulatory developments regarding the use of technology in the financial sector. The Central Bank of Argentina issued regulations aiming to integrate technological innovations in the financial sector to promote greater formalisation of the economy, increase access to banking services and facilitate access to and use of digital tools. These regulations highlight the......
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Marval O'Farrell Mairal | Argentina | 28 Nov 2016

Single-shareholder corporations – changes needed

One of the major changes introduced by the amended General Companies Law is the possibility of setting up corporations formed by a single shareholder. While the introduction of single-shareholder corporations is a step in the right direction, the restrictions and requisites imposed therein evidence that this new type of organisation does not meet the expectations of the legal and business......
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Marval O'Farrell Mairal | Argentina | 23 Sep 2016

Central Bank lifts majority of foreign exchange restrictions

Since December 2015, a series of measures have been implemented to deregulate and implement progressively more flexible regulations regarding foreign exchange controls. Among other things, the changes relate to the acquisition of foreign currency, financial indebtedness and the repatriation of direct and portfolio investments by non-Argentine residents.
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Marval O'Farrell Mairal | Argentina | 5 Sep 2016

Simplified corporation introduced to facilitate SME business

In its continued effort to promote the revival of the Argentine economy, the government recently submitted a bill to Congress to create a new type of simplified corporation. At present, in order to undertake a business venture in Argentina – no matter how small – an entrepreneur must set up a traditional company, which will be subject to the same rules and taxes applicable to well-established......
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Marval O'Farrell Mairal | Argentina | 8 Jul 2016

Tax amnesty: are bonds an attractive option?

The government is proposing an ambitious tax amnesty law which would allow taxpayers to disclose undeclared assets and extinguish any tax obligation relating to such assets by paying a penalty. The government proposal gives taxpayers the option to use the disclosed assets to subscribe to a three-year zero coupon bond and a seven-year 1% per year coupon bond.
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Marval O'Farrell Mairal | Argentina | 6 Jul 2016

Major reforms likely to boost M&A activity

Argentina is slowly leaving behind a decade of over-regulation. As the country endeavours to make the transition from over-regulation to a private investment-friendly environment, expectations in the M&A sector are high. If the high-inflation and low-growth transition is overcome in the next few months, Argentina should regain significant attractiveness in the region and appeal to local and......
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Marval O'Farrell Mairal | Argentina | 19 Apr 2016

Ruling on arbitrability of consumer disputes under new Civil and Commercial Code

The Court of Appeals recently issued a groundbreaking decision on the application of the new Civil and Commercial Code's arbitrability exclusions to an agreement made before the code came into effect. The court considered the arbitration agreement in a consumer contract to be null and void pursuant to the exclusions in Section 1651 of the new code.
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Marval O'Farrell Mairal | Argentina | 30 Mar 2016

Income tax under fire

The government recently enacted Decree 394/16, which increases the tax-free minimum salary, favouring pensioners and unionised employees. However, the taxation of severance payments in cases of dismissal without cause is a contentious issue for the tax authorities and taxpayers and there has been significant increase in claims for income tax withheld from employees on the termination of......
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