Resolution 142/2021 of the Ministry of Labor

19 March, 2021 | Current Regulations

SUMMARY
Regulation: Resolution 142/2021 of the Ministry of Labor, Employment and Social Security
Effective Date: March 19, 2021
Related regulations: Law 27555 – Executive Order 27/21 – Resolution 54/2021 of the Ministry of Labor, Employment and Social Security
Content:

  • Clarifications on the effective date of the Telework Law.
  • Temporary inapplicability of telework conditions while the restrictions and limitations continue in effect
Matters to be considered:

–       Notice to employees

Resolution 142/2021 of the Ministry of Labor, Employment and Social Security, published on March 19, 2021, provides some clarifications with regard to the effective date of the telework contract modality established by Law 27,555.

In this regard, this Resolution states that while (i) the restrictions and/or health recommendations established by the national, provincial or local authorities, or (ii) the preventive measures taken by the employers to minimize the risks of transmission continue in effect, the fact that the employees may continue working remotely does not imply that such employees have expressed their voluntarily acceptance as required for the applicability of the telework modality and, therefore, the terms and conditions set forth in Law 27555 and its Regulatory Executive Order 37/21 are not enforceable.

The provisions of the Resolution are related to the suggestions already made in the sense that, due to the legal waivers, restrictions on the use of spaces and public transportation, etc., the existence of an essential condition of the employment relationship could not be validly held.

Regardless of the way in which the Resolution has been drafted, it does not clearly and accurately specify when the Telework Law will become effective or if other regulations will be issued in the future to inform the cessation of the objective circumstances that prevent the applicability of such law, given that the Resolution only states that this deferment will continue while the restrictions remain in effect. We will keep you posted about this.

Now then, despite the provisions of this Resolution, we wish to clarify that there is no impediment for a company to put in place the telework terms and conditions but, in such case, it will have to comply with the obligations contained in the relevant law, in particular those referring to the execution of an employment contract specifying the employee’s work schedule and other conditions / benefits, and the worker’s consent thereto.

Although the Resolution constitutes public information, we still recommend that the employees be informed about it in order to avoid any detrimental situation in the future.

If you need additional clarifications, please contact Javier Fernandez Verstegen (jverstegen@brons.com.ar).

Brons & Salas acted as legal counsel to Aviagen Argentina

3 March, 2021 | Current Regulations, Other Publications

Brons & Salas acted as legal counsel to Aviagen Argentina in connection with the purchase of a breeder farm owned by Miralejos S.A.C.I.F.I. y A., located in the city of Sarmiento, Province of San Juan.

Aviagen Argentina is the local affiliate of Aviagen America Latina, a worldwide market leader in broiler genetics. Such facility, after being refurbished, will be used to house grandparent stock for production of parent stock chicks under the Ross brand, to be sold in the domestic market and also in the export market, if required by neighboring countries.

Pablo D. Brusco, partner at Brons & Salas, acted as counsel to Aviagen Argentina, while the seller, Miralejos S.A.C.I.F.I. y A., was counseled by Mr. Alejandro Claps, Partner at CFMO Abogados – Claps, Ferrer, Mazza & Oteiza Aguirre.

Amendments to the Double Taxation Agreement entered into by and between Argentina and Brazil

2 August, 2018 | Current Regulations

Con fecha 29/07/2018 ha entrado en vigencia el Protocolo de Enmienda del Convenio para Evitar la Doble Imposición y Prevenir la Evasión Fiscal con respecto a los Impuestos sobre la Renta entre la República Argentina y la República Federativa del Brasil y su Protocolo (la “Enmienda”), aprobado por la Ley 27.441 (B.O. 23/05/2018). El objetivo de la Enmienda ha sido adaptar el Convenio para Evitar la Doble Imposición (el “CDI”, suscripto originalmente en 1980 entre ambos países) a la nueva realidad internacional en materia de convenciones interestatales siguiendo los lineamientos desarrollados en el marco de la Organización para la Cooperación y el Desarrollo Económico (OCDE) y puntualmente incorporando las pautas dispuestas por el Proyecto Base Erosion Profit Shifting (“BEPS”) creadas con el propósito de evitar prácticas de planificación fiscal abusiva y mejorar los mecanismos de intercambio de información.

A continuación, hacemos una breve reseña de algunos puntos relevantes contenidos en el mismo:

Se incorporan al ámbito del CDI los gravámenes que recaen sobre el patrimonio, por lo cual ahora se encuentran alcanzados el Impuesto a las Ganancias, el Impuesto a la Ganancia Mínima Presunta y el Impuesto sobre los Bienes Personales.
Se actualiza la definición de Establecimiento Permanente (“EP”) y se incorpora también un apartado relativo a los EP vinculados a las aseguradoras, disponiendo que las mismas tendrán un EP en el otro Estado Contratante cuando obtengan primas en el territorio de ese otro Estado Contratante o si asegura riesgos situados en él mediante un sujeto distinto a un agente independiente.
En relación a los dividendos dispone que podrán someterse a imposición por ambos Estados Contratantes pero establece un tope máximo del 10% del importe bruto de los dividendos si el beneficiario es una sociedad que posea al menos el 25% del capital de la sociedad pagadora, y del 15% en los demás casos.
Misma potestad tienen ambos Estados Contratantes respecto de la imposición de los intereses en cuyo caso estarán sujetos a una alícuota que no podrá exceder el 15% de importe bruto de los mismos.
En cuanto a las regalías, se establece que la alícuota a la cual se los someta a imposición no podrá exceder del 15% del importe bruto de tales regalías –cuando se originen en el uso o concesión de marcas- y del 10% en los restantes casos.
Por su parte, se incorpora al Protocolo del CDI una definición de “servicio técnico” y “asistencia técnica”.
Otra de las modificaciones relevantes tiene que ver con el método que adopta el CDI a los fines de evitar la doble imposición, que en la redacción original utilizaba el método de la exención para Argentina a consecuencia del cual, en ciertos casos, producía situaciones de doble no imposición. Bajo las nuevas disposiciones, se adopta el método del crédito por impuesto análogo abonado en el otro Estado Contratante (tax – credit).
Otro aspecto importante a destacar es la incorporación de los lineamientos OCDE en materia de intercambio de información, no obstante la versión original del CDI contenía algunas disposiciones al respecto.
A los fines de incluir políticas antiabuso y en línea con las disposiciones del Proyecto BEPS, la Enmienda contempla una limitación de beneficios para aquellos casos en los cuales fuera razonable concluir que la obtención del beneficio que otorgue el CDI fue el objetivo principal de un acuerdo, negocio u operación concluida.
Las modificaciones introducidas por la Enmienda al CDI tendrán efecto:
sobre los montos pagados a partir del primero de enero del año 2019 con respecto a los importes retenidos en la fuente; y
para el resto de los impuestos sobre la renta y el patrimonio, los efectos se proyectarán sobre los hechos imponibles que se perfeccionen en los periodos fiscales que comiencen a partir del primero de enero del año 2019.

Amendments to the Double Taxation Agreement entered into by and between Argentina and Brazil

The Protocol of Amendment to the Agreement to Avoid Double Taxation and Prevent Tax Evasion with regard to Income Taxes between the Republic of Argentina and the Republic of Brazil and its Protocol (the “Amendment”), as approved by Law No. 27,441 (published in the Official Bulletin on 05/23/2018), entered into force on July 29, 2018. The purpose of the Amendment is to adjust the Double Taxation Agreement (the “DTA” originally signed between both countries in 1980) to the new international scenario as concerns inter-State conventions by following the guidelines of the Organisation for Economic Co-operation and Development (OECD) and, in particular, the standards of the Base Erosion and Profit Shifting (“BEPS”) Project created to avoid abusive tax planning practices and improve information exchange mechanisms.

Below, we will provide a brief overview of some of the most important aspects of the Amendment:

Wealth taxes are included within the scope of the DTA; thus, it will be applicable to Income Tax, Minimum Presumptive Income Tax and Tax on Personal Assets.
The definition of Permanent Establishment (“PE”) is amended and a new subsection is included referring to PEs of insurance companies. According to such new subsection, it will be understood that an insurance company has a PE in the other Contracting State if it collects premiums in the territory of such other Contracting State or if it ensures risks located in such other State through a person other than an independent agent.
As regards dividends, it provides that dividends will be taxable by both Contracting States but sets a cap of 10% of the gross dividend amount if the payee is a company that holds at least 25% of the capital stock of the payor, and a 15% cap in all other cases.
Both Contracting States shall have the same rights regarding taxation of interest, which will be subject to a rate that may not exceed 15% of the gross amount thereof.
Royalties shall be taxable at a rate that may not exceed 15% of the gross amount thereof – if such royalties derive from the use or license of trademarks– and 10% in the other cases.
In addition, the definitions of “technical service” and “technical assistance” are included in the Protocol of the DTA.
Other significant amendment refers to the method adopted by the DTA to avoid double taxation. The original wording provided for the exemption method for Argentina which, in some cases, led to double non-taxation situations. Under the new provisions, the tax credit method is allowed whereby credit is granted for the same tax paid in the other Contracting State.
Another important aspect to be highlighted is the inclusion of the OECD guidelines on exchange of information, even though the original wording of the DTA contained some provisions in this connection.
In order to include anti-abuse policies and in line with the provisions of the BEPS Project, the Amendment contemplates a limitation of benefits in those cases where it may be reasonably concluded that the obtention of the benefit granted by the DTA was the main purpose of the concluded deal, business or transaction.
The changes provided for in the Amendment to the DTA:
will apply to the amounts paid as from January 2019 as regards sums withheld at source; and
for all other income and wealth taxes, the effects will apply to taxable events completed during fiscal years staring on January 1, 2019.
If you need any additional clarification or information on this issue, please contact Leandro Cáceres at 4319-7100 or by email at lcaceres@brons.com.ar.

Por cualquier aclaración o mayor información acerca de este tema, pueden contactar a Leandro Cáceres al 4319-7100 o mediante correo electrónico a: lcaceres@brons.com.ar.