Argentina: Non-discrimination. Pirelli Neumáticos SAIC Case

Description

Legal issue
Whether article 25 of the Treaty requires that a deduction be allowed for royalty payments made by a resident company (Pirelli) to a non-resident company (Pirelli Pneumatici SpA), even if the agreement concerning the transfer of technology has not been approved by the National Institute of Industrial Property (INPI).
On 2 September 1999, Pirelli Neumáticos (the taxpayer), a company resident in Argentina, entered into an agreement to license patents and obtain technical assistance from Pirelli Pneumatici SpA, a company resident in Italy. According to the Law 22,426 of Transfer of Technology (LTT), which regulates the transfer of technology regime, contracts between related parties concerning a "transfer of technology", as defined by the law, must be submitted to the National Intellectual Property Institute (Instituto Nacional de la Propiedad Intelectual, INPI), which is the government agency responsible for applying the regime.

Period	2019
Event title	Conference Tax Treaty Case Law around the Globe 2018
Event type	Unknown
Degree of Recognition	International