According to domestic regulations, contracts wholly or partially involving the transfer, assignment or licence of technology from a foreign party to a local entity, including the provision of technical, financial or advisory services falling under Argentine technology transfer regulations (for example, technical assistance and transfer of know-how), have always been subject to registration requirements with the local technology transfer authorities (National Institute of Industrial Property or INPI) to allow the deduction of the amounts accrued during a given fiscal year.
February 01 2006