LAW Nº 22.426 -  O. B.  23/03/81
modified by Decree 1853/93 - O. B. 8/9/93 arts. 7 y 8

General concepts:
There is not legal duty to register technology transfers, but there are many advantages registering such contracts between local and foreign companies. The registration provides legal guarantee because a copy of a contract and related documentation are attached to an official file and they are recognized in this way in a certain date. According to the Argentine legislation, depending on the purpose of the contract, direct benefits can be obtained on the tax to the profits. It is necessary to add that such contracts will be subject to the terms of international agreements to avoid the double taxation, which has been subscribed as whole with Germany, Australia, Canada, Brazil, Chile, Denmark, Spain, Finland, France, Italy, Belgium and Sweden.
It is essential if the local licensee will deduce the paid amounts under the contract, for the tax to the profits.
It contributes to the creation of a database for the Government and of the public in general use, determining the market conditions and averages.
As the specific data as the conditions of such contracts are protected by the law of confidentiality.

CONTRACTS:
An application should be presented for that which the following elements are required:
+ Presentation note with the data that will be requested appropriately.
+ Sworn declaration, idem previous.
+ The copy of the contract in it’s original language.
+ Power (see power of attorney) legalized by the Argentine Consulate in the
   originary country, or by Apostille (La Haya Convention).