Argentina has published General Resolution 5059/2021 of 26 August 2021, which regulates the procedures for obtaining the tax credit bond (certificate) under the Incentives regime for the development and production of modern biotechnology as amended by Decree 289/2021 of 3 May 2021. Qualifying beneficiaries of the regime are granted a non-transferable tax credit bond equal to 50% of qualifying expenses incurred for contracting R&D services for approved R&D projects.
General Resolutio…