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Large Investment Incentive Regime (LIIR)

The Argentine government sends Congress a draft bill for the Large Investment Incentive Regime (LIIR), which aims to attract investments by offering certainty, legal security and special protection for companies included within the new investment regime.

The included sectors within the LIIR are: Agribusiness, Infrastructure, Forestry, Mining, Oil and Gas, Energy and Technology.

Among other benefits, the LIIR offers a number of customs and tax benefits:

• Exemption from import duties;

• Exemption from export duties, during the first three years

• Income Tax: rate reduced to 25%;

• Accelerated amortization of personal property and infrastructure;

• Accelerated refund of balances of Value Added Tax (VAT)

Likewise, the LIIR offers stability and regulatory certainty:

• Guarantee of non-affectation by subsequent more burdensome regulations;

• Validity of 30 years following the Date of Accession with respect to tax, customs and exchange stability; and

• Possibility of resolving disputes through International Arbitration, without the need to exhaust local administrative bodies.

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