Paraísos fiscales: modificación de las Normas de la Inspección General de Justicia
Date | 30 April 2014 |
Author | Pablo A. Artagaveytia |
Published date | 30 April 2014 |
Law Firm | Marval O'Farrell Mairal |
Cabe recordar que la Resolución 7 ya establecía en su artículo 193 que la IGJ no inscribiría en el Registro Público de Comercio, a los fines de los artículos 118, tercer párrafo y 123 de la Ley N° 19.550, sociedades “off-shore” provenientes de jurisdicciones de ese carácter y que cualquier interpretación al respecto sería de carácter restrictivo.
La modificación de los artículos 192 y 288 de la Resolución 7 se debió a la necesidad de incorporar nuevos preceptos establecidos en el Decreto N° 589/2013 (reglamentario la Ley de Impuesto a las Ganancias) y en la Resolución AFIP N° 3576/2013, ambos relacionados con disposiciones sobre sociedades extranjeras constituidas en países de baja o nula tributación.
En efecto, con motivo de la modificación arriba indicada en lugar de mencionar a jurisdicciones consideradas de baja o nula tributación, ahora se incluyeron sociedades provenientes de países, dominios, jurisdicciones...
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