Argentina's Ministry of Production has published guidance on the tax deduction incentive for investments in qualifying start-ups. The incentive, which was introduced by Law 27.349 ({News-2017-04-27/A/2-previous coverage}), provides for a tax deduction equal to up to 75% of investments made in qualifying companies, limited to 10% of net taxable income per year with the excess carried forward up to five years (85% deduction for certain regions). The incentive is retroactive and includes invest…