Argentina has published Decree 1051/2020 of 28 December 2020, which extends to 31 December 2021 the incentive provided under Decree 379/2001 for the domestic manufacture of certain goods, including capital goods, IT and telecommunications equipment, and agricultural machinery. The incentive is in the form of a tax credit (credit bond) equal to a percentage of the value (sales price) of the goods produced (with adjustments for imported inputs, parts, or components) that can be applied against…