LEY 24083 PDF

The Capital Markets Law No. Another of the main points of the Capital Markets Bill aims at the expeditiousness of the issuance and use of the negotiable obligations. Below are the main modifications:. For the purposes of the regulation, it is established that a person will have, individually or together with other persons, a controlling interest when: The bill to amend the Capital Markets Law submitted by the Executive to the Congress amends several tax rules.

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The bill to amend the Capital Markets Law submitted by the Executive to the Congress amends several tax rules. Below are the main modifications:. Equalization Tax will not be applicable for mutual funds included in Section 1 of Law No.

Mutual Funds not included in the first paragraph of Section 1 of Law No. In that case and for that proportion, the Tax on Presumed Minimum Income will not be applicable. For companies, to the extent that the aforementioned funds are authorized by the Argentine Securities Commission and for the proportion of the investments carried out in Argentina, Section 64 of the Income Tax Law non-computable income will be applicable for the income distributed deemed non-computable if the investment had not been made through a mutual fund.

For individuals who invest in such mutual funds, Section 46 of the Income Tax Law will be applicable in the proportion of the income deemed exempt, non-computable or not taxable if the investment had not been made through a mutual fund.

Financial Trust under certain requirements may be able to deduce the sum considered distribution of profits. The profits distribution may be taxed through the investor of the trust. The exemption provided in Subsection w of Section 20 of the Income Tax Law is applicable if the shares are placed through public offering and the transaction is authorized by the Argentine Securities Commission, under segments that ensure priority of price-time and interference of offers; otherwise, it is necessary to fulfill certain requirements related to the free number of shares.

However, the foreign beneficiaries will be subject to Income Tax if they do not fulfill the following requirements:. This article is a brief comment on legal news in Argentina; it does not purport to be an exhaustive analysis or to provide legal advice. Financial Trust — Income Tax Financial Trust under certain requirements may be able to deduce the sum considered distribution of profits.

Individuals —Exemption for transfer of shares The exemption provided in Subsection w of Section 20 of the Income Tax Law is applicable if the shares are placed through public offering and the transaction is authorized by the Argentine Securities Commission, under segments that ensure priority of price-time and interference of offers; otherwise, it is necessary to fulfill certain requirements related to the free number of shares.

However, the foreign beneficiaries will be subject to Income Tax if they do not fulfill the following requirements: The transactions are authorized by the Argentine Securities Commission, under segments that ensure priority of price-time and interference of offers.

That in a month period, the subject and its controlling group or group of control, by means of Law No. Other Articles.

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LEY 24083 PDF

The bill to amend the Capital Markets Law submitted by the Executive to the Congress amends several tax rules. Below are the main modifications:. Equalization Tax will not be applicable for mutual funds included in Section 1 of Law No. Mutual Funds not included in the first paragraph of Section 1 of Law No. In that case and for that proportion, the Tax on Presumed Minimum Income will not be applicable. For companies, to the extent that the aforementioned funds are authorized by the Argentine Securities Commission and for the proportion of the investments carried out in Argentina, Section 64 of the Income Tax Law non-computable income will be applicable for the income distributed deemed non-computable if the investment had not been made through a mutual fund. For individuals who invest in such mutual funds, Section 46 of the Income Tax Law will be applicable in the proportion of the income deemed exempt, non-computable or not taxable if the investment had not been made through a mutual fund.

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Bill to Amend the Capital Markets’ Law - Tax Aspects

Mirr Bill to Reform the Capital Markets Law Individuals —Exemption for transfer of shares The exemption provided in Subsection w of Section 20 of the Income Tax Law is applicable if the shares are placed through public offering and the transaction is authorized the Argentine Securities Commission, under segments that ensure priority of price-time and interference of offers; otherwise, it is necessary to fulfill certain requirements related to the free number of shares. However, the foreign beneficiaries will be subject to Income Tax if they do not fulfill the following requirements: For advice about particular facts and legal issues, the reader should consult legal counsel. In line with the delimitation of the liability introduced ely the Capital Markets Bill, the unlimited joint and several liability of the Management Company or the Depositary Company regarding damages to the quotaholders for the breach of their obligations is overturned, stating that they are individually liable for such damages. The bill to amend the Capital Markets Law submitted by the Executive to the Congress amends several tax rules.

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The Capital Markets Law No. In this case, the publication must be accredited prior to the beginning of the placement period. For advice about particular facts and legal issues, the reader should consult legal counsel. Individuals —Exemption for transfer of shares The exemption provided in Subsection w of Section 20 of the Income Tax Law is applicable if the shares are placed through public offering and the transaction is authorized by the Argentine Securities Commission, under segments that ensure priority of price-time and interference of offers; otherwise, it is necessary to fulfill certain requirements related to the free number of shares.

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