Argentina: Personas Jurídicas

Embed Size (px)

Citation preview

  • 7/23/2019 Argentina: Personas Jurdicas

    1/19

    U`r Lhgujd Hgbk` y Jzjqubjd Lhrtgjz

    Hrojgtbgh9 Ujrs`ghs Iurkbchs

    gkbcj

    Chrctjr y Cdhsbnbchcbg Uo. =

    @rbojg kj dhs Ujrs`ghs Iurkbchs Uo. :

    C`gstbtucbg kj dhs Ujrs`ghs Iurkbchs Uo. ?

    Chphcbkhk Uo. ?

    Hctuhcbg y rohg`s Uo.

    !bg kj dh j"bstjgcbh kj dhs Ujrs`ghs Iurkbchs Uo. #

    Urjscrbpcb`gjs $johdjs H%pdbht`rbhs Uo. #

    &b'db`orhnh Uo. (#

    8

  • 7/23/2019 Argentina: Personas Jurdicas

    2/19

    CH]C[J] R CDHSBNBCHCBG

    CH]HC[J] KJ DHS UJ]S@GHS IZ]BKBCHS

    HG[JCJKJG[JS ABS[@]BC@S

    Jg jd kjrjca` r`lhg` prblbtbv` jd kjrjca` jsthmh rjsjrvhk` jxcdusbvhljgtj h d`sbgkbvbku`s, sbtuhcbg quj kurhr ahsth dh p`ch kjd Blpjrb`, jthph jg quj dhs cbukhkjs hdhs cuhdjs sj djs prbvhmh su bgkjpjgkjgcbh p`dtbch, sj dhs `mdbo h ushr n`rlhs `rkbghrbhskjd c`ljrcb` iurkbc` y h c`lphrjcjr hgtj d`s iujcjs c`gn rlj h dhs rjodhs kjdpr`cjkblbjgt` cbvbd, `t`rohgk` kjskj jgt`gcjs y p`r prbljrh vj, chphcbkhk iurkbch hjgtjs quj g` jrhg pjrs`ghs nsbchs!

    Jstj rjc`g`cblbjgt` pr`yjct dh bgkjpjgkjgcbh iurkbch kj d`s jgtjs rjspjct` kjsus lbjlmr`s, p`r cuhgt` dhs `mdbohcb gjs y d`s kjrjca`s kj d`s prbljr`s g`

    c`lpr`ljthg h d`s sjougk`s!"` js ljg`s blp`rthgtj kjsthchr dh bgndujgcbh quj tuvbjr g jg jsth c`rrbjgtj kjpjgshlbjgt` dh Bodjsbh #htdbch y jd kjrjca` chggbc`!$hg %hmd` c`g su pdhgtj` kjd c`rpus lbstycul carbstb, quj sbogbnbchmh quj d`s crbstbhg`sjsthmhg jg jd sjg` y mhi` dh pr`tjccbg kj dh Bodjsbh pjr` g` n`rlhmhg phrtj kj jddh,s`stjgbjgk` quj jrh ugh bgstbtucbg shorhkh quj jsthmh p`r jgcblh kj d`s nbjdjs!

    %`ch nuj dh trhscjgkjgcbh kj jsths bkjhs, kj dh pjrs`ghdbkhk iurkbch, kurhgtj dhp`ch ljkbjvhd, ajca` chlmbhgtj rjcbg h phrtbr kjd suroblbjgt` kjd chpbthdbsl`l`kjrg`!Jd chlmb` sj pr`kui`, p`r ug dhk`, hd p`kjr rjugbr orhgkjs chpbthdjs jg ugh s`dh nbourh,chpbthdjs quj dhs pjrs`ghs jg n`rlh bgkbvbkuhd g` hdchghrhg, y p`r jd `tr , p`r jdn`ljgt` kj js`s jgtjs ahcbh jd kjshrr`dd` y jd rbjso` jlprjshrbhd h phrtbr kj g` vjr

    pjdborhr su phtrbl`gb` ls hdd kj su hp`rtj s`cbhd, pr`kuct` kj dh sjphrhcbg jxbstjgtjjgtrj d`s jgtjs y sus lbjlmr`s!

    &h bgndujgcbh y pr`tho`gbsl` kj jsths jlprjshs rjsudt kjcbsbvh jg dh pr`kuccbgy nbihcbg kj prjcb`s, sbtuhcbg quj htjgthmh c`gtrh d`s bgtjrjsjs p'mdbc`s, p`r d` quj nujgjcjshrbh dh bgtjrvjgcbg kjd Jsthk , c`gtr dhgk` d`s jxcjs`s y jxtjgkbjgk` dhsrjsp`gshmbdbkhkjs g` s`d` cbvbdjs, sbg` bgcdus` jg jd nujr` pjghd!

    CDHSBNBCHCB@G

    &`s hrtcud`s () y (* kjd #kbo` #bvbd ljgcb`gh pjrs`ghs kj jxbstjgcbh bkjhd ypjrs`ghs iurkbchs! Jd hrtcud` () kbcj +&hs pjrs`ghs s`g kj ugh jxbstjgcbh bkjhd ` kj ughjxbstjgcbh vbsbmdj! %ujkjg hkqubrbr d`s kjrjca`s, ` c`gtrhjr dhs `mdbohcb`gjs quj jstj#kbo` rjodh jg d`s chs`s, p`r jd l`k` y jg dh n`rlh quj d kjtjrlbgh! $u chphcbkhk `bgchphcbkhk ghcj kj jsh nhcudthk quj jg d`s chs`s khk`s, djs c`gcjkjg ` gbjohg dhsdjyjs- lbjgtrhs quj jd hrtcud` (* sj.hdh +/`k`s d`s jgtjs suscjptbmdjs kj hkqubrbrkjrjca`s, ` c`gtrhjr `mdbohcb`gjs, quj g` s`g pjrs`ghs kj jxbstjgcbh vbsbmdj, s`gpjrs`ghs kj jxbstjgcbh bkjhd, pjrs`ghs iurkbchs!

    %hrh 5rjbths, jst s trlbg`s, jxbstjgcbh bkjhd y pjrs`ghs iurkbchs, g` s`gc`gcjpt`s sbggbl`s! %`r pjrs`ghs kj jxbstjgcbh bkjhd sj kjsbogh h t`k`s d`s jgtjs qujg` sjhg kj jxbstjgcbh vbsbmdj ` ghturhd!

    Jsths pjrs`ghs kj jxbstjgcbh bkjhd sj cdhsbnbchg jg p'mdbchs y prbvhkhs, sbjgk` dhsprbljrhs pjrs`ghs iurkbchs quj rjqubjrjg hut`rbhcbg kjd Jsthk` phrh nugcb`ghr, y sjkbvbkjg jg pjrs`ghs kj jxbstjgcbh gjcjshrbh y pjrs`ghs kj jxbstjgcbh p`sbmdj!

    &hs prbvhkhs nugcb`ghg sbg hut`rbhcbg kjd Jsthk , c`l` dhs s`cbjkhkjs cbvbdjs yc`ljrcbhdjs, dhs ajrjgcbhs yhcjgtjs, jtc!

    =

  • 7/23/2019 Argentina: Personas Jurdicas

    3/19

    Jsth cdhsbnbchcbg kj 5rjbths sb mbjg jxtjlp`rgjh, ojgjr jd jsthmdjcblbjgt` kjugh kbstbgcbg jgtrj hqujddhs cuyh jxbstjgcbh kjpjgkj kjd `t`rohlbjgt` kj pjrs`gjrh ydhs s`cbjkhkjs cbvbdjs y c`ljrcbhdjs p`r jd `tr`!8hy ug kjmhtj pr`nugk` rjspjct` h sb pjrs`ghs kj jxbstjgcbh bkjhd y pjrs`ghs iurkbchss`g trlbg`s sbggbl`s, y ls hdd kj dhs hprjcbhcb`gjs kj 5rjbths dh iurbsprukjgcbh p`rug dhk`, y jd hrtcud` (( kjd #kbo` #bvbd p`r jd `tr`, s`g hms`duthljgtj cdhr`s hd rjspjct`!

    Jd hrtcud` (( sj.hdh +&hs pjrs`ghs iurkbchs pujkjg sjr kj chrctjr p'mdbc` `prbvhk`! /bjgjg chrctjr p'mdbc`= )r`! Jd Jsthk` ghcb`ghd, dhs pr`vbgcbhs y d`s lugbcbpb`s-*k`! &hs jgtbkhkjs hutrqubchs- (r`! &h Bodjsbh #htdbch- /bjgjg chrctjr prbvhk`= )r`! &hshs`cbhcb`gjs y dhs nugkhcb`gjs quj tjgohg p`r prbgcbphd `mijt` jd mbjg c`l'g, p`sjhgphtrbl`gb pr`pb`, sjhg chphcjs p`r sus jsthtut`s kj hkqubrbr mbjgjs, g` sumsbsthgjxcdusbvhljgtj kj hsboghcb`gjs kjd Jsthk`, y `mtjgohg hut`rbhcbg phrh nugcb`ghr- *k`!&hs s`cbjkhkjs cbvbdjs y c`ljrcbhdjs ` jgtbkhkjs quj c`gn`rlj h dh djy tjgohg chphcbkhkphrh hkqubrbr kjrjca`s y c`gtrhjr `mdbohcb gjs, hugquj g` rjqubjrhg hut`rbhcbg jxprjshkjd Jsthk` phrh nugcb`ghr!

    UJ]S@GHS KJ KJ]JCA@ UZMDBC@, KBNJ]JGCBHS C@G UJ]S@GHS KJKJ]JCA@ U]B^HK@

    $j c`gsbkjrh jdjljgt` kbstbgtbv` jgtrj pjrs`ghs kj kjrjca` p'mdbc` y pjrs`ghskj kjrjca` prbvhk` jd `rbojg kj dh jgtbkhk, p`r cuhgt`, dhs prbljrhs s`g crjhkhs jgn`rlh phrtbcudhr j bgkbvbkuhd p`r ugh djy jspjcbhd, lbjgtrhs quj dhs sjougkhs ghcj kj dhv`dugthk kj sus lbjlmr`s ` kj su nugkhk`r!%jr` c`l` t`kh rjodh, thlmbg jxbstj ugh jxcjpcbg, jg jstj chs` d` c`gstbtuyj dhBodjsbh, quj p`r ug sjgtbk` trhkbcb`ghd y c`stulmrbsth ahy pujmd`s quj dh c`gsbkjrhgc`l` pjrs`gh kj kjrjca` p'mdbc`!

    #`gnbourhg h dhs pjrs`ghs kj kjrjca` p'mdbc` hdoughs chrhctjrstbchs nrjcujgtjsc`l` dh pr`pujsth bgljkbhth, kbrjcth y jxcdusbvh kj dhs jgtbkhkjs kj ug nbg kj bgtjrs

    p'mdbc`, ` dh p`sjsbg ` jd blpjrbul quj djs c`rrjsp`gkj c`l` bgtjorhgtjs kj dhhklbgbstrhcbg p'mdbch!

    $btuhcbg kbstbgth `currj jg dhs pjrs`ghs kj kjrjca` prbvhk`, p`rquj su nbghdbkhkjs d`orhr ugh vjgthih phrh sus lbjlmr`s hugquj rjsudtj kj bgtjrs p'mdbc`!3s hrrbmh sj kjthddhmh jd hrtcud` (( quj jguljrhmh chkh ugh kj dhs pjrs`ghs kjkjrjca` p'mdbc`, p`r d` quj ha`rh js dh nbghdbkhk hlpdbhr d`s c`ljgthrb`s kj chkh ugh kjjddhs!

    Jd Jsthk` "hcb`ghd y %r`vbgcbhd s`g dhs pjrs`ghs iurkbchs p`r jxcjdjgcbh hdrjprjsjgthr hd c`giugt` kj dh s`cbjkhk, jg su nh `rohgbhtbvh, p`dtbch, iurkbch yjc`glbch!

    &hs 3ugbcbphdbkhkjs, ls hdd kj quj js gjcjshrbh ugh djy phrh su crjhcbg, ahylugbcbpb`s quj s`g c`gsbkjrhk`s sumsbstjgtjs hd jsthr c`gstbtubk`s c`l` thdjs h dh njcah

    kj dh shgcbg kj dh #`gstbtucbg "hcb`ghd!&h Bodjsbh #htdbch js c`gsbkjrhkh c`l` ugh pjrs`gh kj jxbstjgcbh gjcjshrbh y

    kj kjrjca` p'mdbc` h kbnjrjgcbh kj `trhs bodjsbhs kj `trhs rjdbob`gjs quj pujkjg ddjohr hc`gstbtubrsj c`l` pjrs`ghs prbvhkhs jg dh ljkbkh quj culpdhg d`s rjqubsbt`s jxbobk`sdjohdljgtj! Jsth sbtuhcbg tbjgj quj vjr c`g dh prjscrbpcbg c`gstbtucb`ghd kjrbvhk` kj ugphs quj pr`njsh lhy`rbthrbhljgtj dh rjdbobg chtdbch! Js gjcjshrb` ljgcb`ghr, quj dhBodjsbh g` js c`gsbkjrhkh c`l` ug t`k`, sbg` chkh ugh kj sus `rohgbhcb gjs jgphrtbcudhr, hs tbjgjg thlmbg pjrs`gjrh pr`pbh dhs kbcjsbs y dhs phrr`qubhs, dhs rkjgjsrjdbob`shs hd tbjlp` kj dh #`gstbtucbg "hcb`ghd y dhs c`gorjohcb`gjs rjdbob`shs!

    %jr` thlmbg jxbstjg `trhs nbourhs, c`l` dhs jgtbkhkjs hutrqubchs ` dhss`cbjkhkjs kj jc`g`lh lbxths, dhs prbljrhs, hugquj jstg jgcuhkrhkhs kjgtr` kjdrobljg kjd kjrjca` hklbgbstrhtbv , pjrtjgjcjg hd Jsthk` y nugcb`ghg c`l` jgtjshutrqubc`s, c`g o`mbjrg` y pjrs`gjrh iurkbch pr`pbh- lbjgtrhs quj dhs sjougkhs s`gjgtbkhkjs n`rlhkhs p`r chpbthd prbvhk` y p`r chpbthd jsththd, y quj ls hdd kj dhbgcursbg kj chpbthdjs prbvhk`s jg jstj tbp` kj jgtjs, su `rbojg jg ugh djy y su nbghdbkhk,

    3

  • 7/23/2019 Argentina: Personas Jurdicas

    4/19

    dhs trhgsn`rlhg jg pjrs`ghs kj kjrjca` p'mdbc`!

    UJ]S@GHS IZ]BKBCHS KJ KJ]JCA@ U]B^HK@

    %rjcjkjgtjljgtj jxtjrb`rbhl`s hdoughs chrhctjrstbchs kj dhs pjrs`ghs iurkbchs kj

    kjrjca` prbvhk` h phrtbr kj d` prjscrbpt` p`r jd hrtcud` (( kjd #kbo` #bvbd, p`r d` quj jgnugcbg kj jdd sj hghdbhr dh kbstbgcbg jxbstjgtj jgtrj hs`cbhcb gjs y nugkhcb`gjsc`gstbtubkhs sbg nbgjs kj ducr` y dhs s`cbjkhkjs cbvbdjs y c`ljrcbhdjs quj d` p`sjjg!

    HS@CBHCB@GJS R NZGKHCB@GJS

    Jst`s jgtjs phrh nugcb`ghr c`g pjrs`gjrh iurkbch prbvhkh rjqubjrjg kj ug hct`kj v`dugthk crjhk`r kj dh bgstbtucbg, js kjcbr, kjd hcujrk` kj d`s hs`cbhk`s ` lbjlmr`skj dhs jgtbkhkjs- ug nbg kj mbjg c`l'g, quj jstbludjg jd jsprbtu kj s`cbhmbdbkhk,s`dbkhrbkhk ` jsphrcblbjgt` kj d`s hs`cbhk`s- gjcjsbthg p`sjjr phtrbl`gb` pr`pb`, yh sjhp`r hp`rtjs prbvhk`s, kjrbvhk`s kj su pr`pbh sumsbstjgcbh ` c`g hp`rtjs kjd Jsthk`,lbjgtrhs su nugcb`ghlbjgt` g` kjpjgkh jxcdusbvhljgtj kj jstj 'dtbl`- y dh hut`rbhcbgkjd Jsthk`, jdjljgt` n`rlhd bgkbspjgshmdj phrh dh jxbstjgcbh kj dh pjrs`gjrh iurkbch!

    Jxbstj ugh cdhrh kbnjrjgcbh jgtrj hs`cbhcb`gjs y nugkhcb`gjs, dhs prbljrhs s`gcrjhkhs p`r ug hcujrk` kj v`dugthkjs kj vhrbhs pjrs`ghs quj pjrsboujg ug nbg kjbgtjrs c`l'g hdtrubsth ` ducrhtbv`- jg chlmb` h dhs nugkhcb`gjs, dhs crjh ugh pjrs`ghghturhd ` iurkbch quj ahcj ugh k`ghcbg ` djohk` c`g jd `mijt` quj sj kjstbgj h ugcbjrt` nbg, nbihgk` dhs rjodhs kj nugcb`ghlbjgt`, g`lmrhgk` d`s hklbgbstrhk`rjs!

    /hlmbg jxbstjg `trhs chrhctjrstbchs quj dhs kbstbgoujg, prbljr` jg dhshs`cbhcb gjs jd hcujrk` js gjcjshrb y jg dhs nugkhcb`gjs g - sjougk`, jg dhshs`cbhcb gjs d`s lbjlmr s s`g d`s quj o`mbjrghg dh jgtbkhk, dh l`kbnbchg ` dhskbsujdvjg, lbjgtrhs quj jg dhs nugkhcb`gjs jd o`mbjrg` kj dh jgtbkhk d` nbih jd nugkhk`r-

    tjrcjr`, jd phtrbl`gb` kj dhs hs`cbhcb`gjs tbjgj ug nbg jspjcnbc` c`g dh phrtbcbphcbg kjsus lbjlmr`s, lbjgtrhs quj jg dhs nugkhcb`gjs tbjgjg ug `mijtbv` kbstbgt`, jg k`gkj susmjgjnbcbhrb s g` s`g lbjlmr`s!

    S@CBJKHKJS CB^BDJS R C@LJ]CBHDJS

    $`g jgtbkhkjs quj c`gn`rlj h dh djy tjgohg chphcbkhk phrh hkqubrbr kjrjca`s yc`gtrhjr `mdbohcb`gjs hugquj g` rjqubjrhg hut`rbhcbg kjd Jsthk` phrh nugcb`ghr, sjo'gd` prjscrbpt` jg jd hrtcud` (( kjd #kbo` #bvbd!&` cdhr` kj jstj hrtcud` js quj g` sj jxboj gb jd nbg kjd mbjg c`l'g, gb dh jxbojgcbh kjp`sjjr ug phtrbl`gb` pr`pb`, pjr` bgkukhmdjljgtj, ls hdd kj dh nbghdbkhk kj ducr` quj

    pjrsboujg jsth g` kjmj jsthr hdjihk` kj dh l`rhd y dhs mujghs c`stulmrjs!Jxbstj `mvbhljgtj ugh kbstbgcbg jgtrj hs`cbhcbg y s`cbjkhk, y rhkbch

    nugkhljgthdljgtj jg dh nbghdbkhk kj ducr`, ` kbca` kj `trh n`rlh, jg quj lbjgtrhs phrhugh jd ducr` ` kbstrbmucbg kj kbvbkjgk`s ` ohghgcbhs js phrtj kj su jsjgcbh, jg jd `tr`p`r jd c`gtrhrb` g` d` js!

    8um` kurhgtj luca` tbjlp` p`sbcb`gjs jgc`gtrhkhs rjspjct` kj dh p`sbmbdbkhk kjrjc`g`cjr p`r phrtj kjd Jsthk` y jd #kbo` #bvbd, jd chrctjr kj pjrs`ghs iurkbchs h dhss`cbjkhkjs cbvbdjs ` c`ljrcbhdjs, c`gtrhsjgtbk` sb sj tbjgj jg cujgth quj tbjgjgphtrbl`gb` pr`pb`, s`g tbtudhrjs kj kjrjca`s y `mdbohcb`gjs y n`rlhg ugh jgtbkhk kbstbgthkj sus lbjlmr`s, s`ducbg quj hphrjcj c`g dh l`kbnbchcbg blpujsth p`r dh djy );;))quj dhs bgcduy jxprjshljgtj jgtrj dhs pjrs`gjrhs iurkbchs!

    ;

  • 7/23/2019 Argentina: Personas Jurdicas

    5/19

    UJ]S@GHS IZ]BKBCHS C@GS[B[ZBKHS JG JD JQ[]HGIJ]@

    Jd hrtcud` (: kjd #kbo` #bvbd sj.hdh +$`g thlmbg pjrs`ghs iurkbchs d`s Jsthk`sjxtrhgijr`s, chkh ugh kj sus pr`vbgcbhs ` lugbcbpb s, d`s jsthmdjcblbjgt s,c`rp`rhcb`gjs, ` hs`cbhcb`gjs jxbstjgtjs jg phsjs jxtrhgijr`s, y quj jxbstbjrjg jg jdd`s

    c`g bouhdjs c`gkbcb`gjs quj d`s kjd >rtcud` hgtjrb`r!$b mbjg js ug tjlh quj kjmj sjr c`gsbkjrhk` kjgtr` kjd lmbt` kjd kjrjca` bgtjrghcb`ghdprbvhk`, hd bouhd quj d`s pugt`s hgtjrb rjs, js gjcjshrbh ugh hlpdbhcbg kj susjdjljgt`s!

    Jg cuhgt` h d`s Jsthk`s Jxtrhgijr`s rjc`g`cbk`s jxprjsh y tcbthljgtj c`l`lbjlmr`s kj dh c`lugbkhk bgtjrghcb`ghd, pujkjg hctuhr c`l` pjrs`ghs iurkbchs sbggbgo'g `tr` rjqubsbt`, hd bouhd quj sus pr`vbgcbhs, lugbcbphdbkhkjs, hs c`l` dhs `trhspjrs`ghs kj kjrjca` p'mdbc` c`l` d`s jgtjs hutrqubc`s quj hct'hg c`l` rohg`skjscjgtrhdbhk`s!

    Jd hrtcud` (: cbthk` jsthmdjcj dhs c`gkbcb`gjs blpujsths jg jd hrtcud` ((,hugquj dh k`ctrbgh y iurbsprukjgcbh ah bgtjrprjthk`, c`g rjnjrjgcbh h dh hut rbhcbgprjvbh kjd Jsthk`, quj js gjcjshrb` ahcjr ugh kbstbgcbg jgtrj hqujddhs jgtbkhkjs quj

    rjhdbhg hct`s hbsdhk`s phrh d` cud g` gjcjsbthrhg hut`rbhcbg, sbjlprj quj g` sjhgc`gtrhrb`s h gujstrhs djyjs- y hqujddhs `trhs quj rjhdbhg hct`s pjrlhgjgtjs!%rrhn` hphrtj ljrjcjg dhs s`cbjkhkjs hggblhs c`gstbtubkhs jg jd jxtrhgijr` quj sjjgcujgtrhg jxjgths kj s`dbcbthr hut`rbhcbg kjd Jsthk` phrh nugcb`ghr!

    @]BOJG KJ DHS UJ]S@GHS IZ]KBCHS

    U]BGCBUB@ KJ JQBS[JGCBH

    Jg rjnjrjgcbh h dh hut`rbhcbg, jd hrtcud` :? kjd #kbo` #bvbd kbcj +#`lbjgh dh

    jxbstjgcbh kj dhs c`rp`rhcb`gjs, hs`cbhcb`gjs, jsthmdjcblbjgt`s, jtc!, c`g jd chrctjr kjpjrs`ghs iurkbchs, kjskj jd kh jg quj nujsjg hut`rbhkhs p`r dh djy ` p`r jd o`mbjrg`,c`g hpr`mhcbg kj sus jsthtut`s, y c`gnbrlhcbg kj d`s prjdhk`s jg dh phrtj rjdbob`sh! &hskjcbsb`gjs hklbgbstrhtbvhs jg jsth lhtjrbh p`krg sjr rjv`chkhs iukbcbhdljgtj p`r vhsulhrbh, jg chs` kj bdjobtblbkhk ` hrmbtrhrbjkhk! Jg jd supujst` kj nugkhcb`gjs cuy`sjsthtut`s g` prjvjhg jd pr`cjkblbjgt phrh su rjn rlh, p`kr jd %`kjr Jijcutbv`kbsp`gjr su l`kbnbchcbg phrh ahcjr p`sbmdj jd culpdblbjgt` kjd nbg kj dh jgtbkhk! Jg jstjchs` d`s rohg`s kj o`mbjrg` kj dh nugkhcbg p`krg bgtjrp`gjr d`s rjcurs`sljgcb`ghk`s jg jd prrhn` hgtjrb`r!

    Jsth prjscrbpcbg d` js phrh dhs pjrs`ghs iurkbchs kj kjrjca` prbvhk` qujgjcjsbthg jsjgcbhdljgtj dh hut`rbhcbg kjd Jsthk` phrh nugcb`ghr, phrtbcudhrljgtj dhshs`cbhcb gjs y dhs nugkhcb`gjs, p`rquj dhs s`cbjkhkjs cbvbdjs o`hg kj pjrs`gjrhkjskj quj sj ahg c`gstbtubk` djohdljgtj y dhs c`ljrcbhdjs kjskj su bgscrbpcbg jg jd1jobstr` %'mdbc` kj #`ljrcb`!

    %`r d` jxpujst`, phrh quj jsths jgtbkhkjs tjgohg jxbstjgcbh c`l` pjrs`ghsiurkbchs js gjcjshrb` quj d`s nugkhk`rjs dh ahyhg k`thk` kj ug nbg kj mbjg c`l'g yphtrbl`gb` pr`pb`, y s`dbcbthr dh hut`rbhcbg hd Jsthk`, hut`rbhcbg quj nbij jd c`lbjg`kj dh jxbstjgcbh kjd jgtj!&h hut`rbhcbg pujkj sjr `t`rohkh p`r djy ` p`r jd o`mbjrg`, js kjcbr, p`r jd #`gorjs` `p`r ug 2jcrjt` kjd %`kjr Jijcutbv`, sbjgk` jsth 'dtblh dh vh g`rlhd kj rjc`g`cblbjgt`!Jg chs` kj quj kjgbjouj dh hut`rbhcbg, chmj ug rjcurs` hgtj jd %`kjr 9ukbcbhd nugkhk`jg dh djobtblbkhk ` dh hrmbtrhrbjkhk kj dh rjs`ducbg hpjdhkh!

    $b mbjg dh hut`rbhcbg kjd Jsthk` js jd pugt` kj phrtbkh kj dh jxbstjgcbh kj dhs

    pjrs`ghs iurkbchs, c`gcjkbkh jsth, dh jxbstjgcbh js rjtr`hctbvh hd l`ljgt` jg quj sjddjv h chm` dh nugkhcbg! Jd hrtcud` :; kjd #kbo` #bvbd prjscrbmj +Jg d`s chs`s jg quj dhhut rbhcbg djohd kj d`s jsthmdjcblbjgt`s nujsj p`stjrb`r h su nugkhcbg, qujkhr

    :

  • 7/23/2019 Argentina: Personas Jurdicas

    6/19

    djobtblhkh su jxbstjgcbh c`l` pjrs`gh iurkbch, c`g jnjct` rjtr`hctbv` hd tbjlp` jg qujsj vjrbnbc dh nugkhcbg!

    Jd tbjlp` kjskj quj sj rjhdb dh nugkhcbg kjd jgtj ahsth dh hut`rbhcbg jg`chsb`gjs js luy jxtjgs`, d`s hct`s gjcjshrb`s cjdjmrhk`s p`r d`s nugkhk rjs d`s`mdbohg pjrs`ghdljgtj hgtj tjrcjr`s c`g qubjgjs aumbjrhg c`gtrhthk` c`g t`khs susc`gsjcujgcbhs, jg d`s chs`s jg quj d`s s`cb`s kjsbstbjrhg kj pr`sjoubr c`g jd `mijtbv`prblbojgb` ` aumbjrh ugh kjgjohcbg kj dh hut`rbhcbg p`r phrtj kjd %`kjr Jijcutbv` `msbchljgtj jd Jsthk`!

    Jsth sbtuhcbg sj l`kbnbch cuhgk` dh s`cbjkhk `mtbjgj dh pjrs`gjrh, qujkhgk`d`s nugkhk`rjs kjsdbohk`s kj su rjsp`gshmbdbkhk!

    2j cuhdqubjr lhgjrh, vhdj hcdhrhr quj dh k`ctrbgh, iurbsprukjgcbh y dh djy kjs`cbjkhkjs ahg bgtjrprjthk` quj d`s nugkhk`rjs, y jg jd chs` kj dhs s`cbjkhkjs, d`skbrjct`rjs, s`g s`dbkhrbh j bdblbthkhljgtj rjsp`gshmdjs p`r d`s hct`s cjdjmrhk`s hgtjs kjdh c`gstbtucbg kjnbgbtbvh kj dh jgtbkhk, h'g jg d`s chs`s jg quj sj `t`rohrh pjrs`gjrh!

    &hs pjrs`ghs iurkbchs sj jgcujgtrhg hut`rbhkhs h rjcbmbr k`ghcb`gjs ` djohk`scuhgk` jd `mijt` sjh nugkhrdhs, y jg jsj sjgtbk` jd pr`pb` hrtcud` :; kjd #kbo` #bvbd jscdhr` hd pdhgtjhr dh rjtr`hctbvbkhk kj dh hut`rbhcbg h dh njcah kj dh nugkhcbg lbslh, p`r

    d` quj sj c`gsbkjrh pjrs`gh iurkbch kjskj jsj l`ljgt`!#`g rjspjct` h jstj tjlh jd #kbo` #bvbd jg sus hrtcud`s )64< y (;(? sj.hdh, jgjd prbljr` +"` pujkj ahcjrsj k`ghcbg h pjrs`gh quj g` jxbsth cbvbd ` ghturhdljgtj!%ujkj, sbg jlmhro`, ahcjrsj h c`rp`rhcb`gjs quj g` tjgohg jd chrctjr kj pjrs`ghsiurkbchs, cuhgk` sj abcbjrj c`g jd nbg kj nugkhrdhs, y rjqujrbr kjspus dh c`lpjtjgtjhut`rbhcbg, lbjgtrhs quj jg jd sjougk` +%ujkjg sbg jlmhro` rjcbmbr p`r tjsthljgt`dhs c`rp`rhcb`gjs quj g` tjgohg jd chrctjr kj pjrs`ghs iurkbchs, cuhgk` dh sucjsbgquj sj djs kjnbjrj ` jd djohk` quj sj djs ahoh, sjh c`g jd nbg kj nugkhrdhs, y rjqujrbrkjspus dh c`lpjtjgtj hut`rbhcbg!

    #`g rjnjrjgcbh h d`s jsthtut`s kbrjl`s quj s`g jd rjqubsbt` nugkhljgthd phrh jd`t rohlbjgt kj dh pjrs`gjrh y dh jstructurh vjrtjmrhd kjd nugcb`ghlbjgt` ysupjrvbvjgcbh kj dhs pjrs`ghs iurkbchs, jsthmdjcbjgk` dh nbghdbkhk kj d`s jgtjs, g`lmrj y

    k`lbcbdb`, sus rohg`s kj o`mbjrg`, d`s kjrjca`s y kjmjrjs kj d`s lbjlmr`s, n`rlhcbgj bgvjrsbg kj phtrbl`gb`, kbs`ducbg y kjstbg` kj d`s mbjgjs!

    &`s jsthtut`s nujr`g c`gsbkjrhk`s c`gtrht`s quj `mdbohmhg g` s`dhljgtj h d slbjlmr`s nugkhk`rjs, sbg` bgcdus` h hqujdd`s quj sj bgtjorhg h p`stjrb`rb h trhvs kjugh hkajsbg hd lbsl`!

    Jsth sbtuhcbg kjrbv jg crtbchs kj dh k`ctrbgh l`kjrgh, quj ah jgtjgkbk` quj d`sc`gtrht`s s`g bgstruljgt`s quj rjodhg d`s kjrjca`s y `mdbohcb`gjs kj dhs phrtjs, jgthgt`, d`s jsthtut`s s`g luca`s ls hlpdb`s, hd lhgbnjsthr dh p`sbmbdbkhk kj hkqubrbrkjrjca`s y c`gtrhjr `mdbohcb`gjs! Jd c`gtrht` c`l` thd tjgkrh ugh rjdhcbg bgsjphrhmdjjgtrj d`s lbjlmr`s kj dh jgtbkhk y dh jgtbkhk lbslh, lbjgtrhs quj jd jsthtut` kjlhrch dhdgjh kbvbs`rbh jgtrj iusthljgtj d`s lbjlmr`s y dh jgtbkhk, g` blp`rthgk` jd trgsbt`bgcdus` pjrlhgjgtj kj hs`cbhk`s lbjgtrhs lhgtjgoh dh nbghdbkhk prblbojgbh! Jd c`gtrht`

    sjo'g jsth dgjh kj pjgshlbjgt` s`d` pujkj sjr l`kbnbchk` p`r hcujrk` kj phrtjs,lbjgtrhs quj dh l`kbnbchcbg kjd jsthtut` blpdbch ugh `mdbohcbg bgcdus` phrh d`slbjlmr s quj g` jstuvbjrhg kj hcujrk`, bgcdus` jxbstjg sbtuhcb`gjs jg k`gkj d`sjsthtut`s s`g rjkhcthk`s p`r ugh s`dh pjrs`gh p`r d` quj gb sbqubjrh ahmrh k`s phrtjsgjcjshrbhs phrh dh jdhm`rhcbg kj ug c`gtrht`!

    %hrh dh hpr`mhcbg kj d`s jsthtut`s jxbstjg kbvjrs`s ljchgbsl`s kj c`gtr`d, dhBgspjccbg 7jgjrhd kj 9ustbcbh, kjpjgkbjgtj kj dh $jcrjthrh kj Jsthk` kj 9ustbcbh, qujd`s jstukbh, g` dblbtgk`sj hd hgdbsbs djohd kjd lbsl`, sbg` h dh p`sbmbdbkhk kj rjhdbhrl`kbnbchcb`gjs quj ojgjrjg ug lji`r kjsjgv`dvblbjgt` kj dh bgstbtucbg!

    #`l` t`kh jstructurh sj vh hkhpthgk` h d`s chlmb`s s`cbhdjs, p dtbc`s yjc`glbc`s quj sj vhg pr`kucbjgk`, lucahs vjcjs js gjcjshrb` rjhkjcuhr dhs rjodhsquj rjoudhg jd nugcb`ghlbjgt` kjd jgtj, sbtuhcbg quj js p`sbmdj h trhvs kj lhy`rhs kjlbjlmr`s rjugbkhs jg hshlmdjh y jsthmdjcbkhs jg jd jsthtut`, shdv` chlmb` kj nbghdbkhkkj dh pjrs`gjrh iurkbch quj blp`rthrh dh v`dugthk uggblj kj d`s lbjlmr`s!

    >

  • 7/23/2019 Argentina: Personas Jurdicas

    7/19

    Jg jd chs` kj dhs nugkhcb`gjs, sb mbjg js p`sbmdj dh l`kbnbchcbg kj d`s jsthtut`s,js gjcjshrb` quj jstj c`gtjlpdhkh jsth p`sbmbdbkhk jg d`s lbsl`s, ` jg 'dtblh bgsthgcbh,y jg chs` kj sjr nugkhljgthd phrh jd culpdblbjgt` kj d`s nbgjs quj pjrsbouj, sjr jd%`kjr Jijcutbv` qubg l`kbnbquj d`s jsthtut`s, thd d` prjscrbmj jd hrtcud` :? kjd #kbo`#bvbd quj kbcj +!!! Jg jd supujst` kj nugkhcb`gjs cuy`s jsthtut`s g` prjvjhg jdpr`cjkblbjgt` phrh su rjn`rlh, p`kr jd %`kjr Jijcutbv` kbsp`gjr su l`kbnbchcbg phrhahcjr p`sbmdj jd culpdblbjgt` kjd nbg kj dh jgtbkhk! Jg jstj chs` d`s rohg`s kj o`mbjrg`kj dh nugkhcbg p`krg bgtjrp`gjr d`s rjcurs`s ljgcb`ghk`s jg jd prrhn` hgtjrb`r!

    C@GS[B[ZCBG KJ DHS UJ]S@GHS IZ]KBCHS

    DHS UJ]S@GHS IZ]BKBCHS R SZS LBJLM]@S

    Jd hrtcud` (0 kjd #kbo` #bvbd sj.hdh +&hs c`rp`rhcb`gjs, hs`cbhcb gjs, jtc!,sjrg c`gsbkjrhkhs c`l` pjrs`ghs jgtjrhljgtj kbstbgths kj sus lbjlmr`s! &`s mbjgjs

    quj pjrtjgjchg h dh hs`cbhcbg, g` pjrtjgjcjg h gbgoug` kj sus lbjlmr`s- y gbgoug`kj sus lbjlmr`s, gb t`k`s jdd`s, jstg `mdbohk`s h shtbsnhcjr dhs kjukhs kj dhc`rp`rhcbg, sb jxprjshljgtj g` sj aumbjsjg `mdbohk` c`l` nbhk`rjs, ` lhgc`lughk`c`g jddh!

    &` prjcjkjgtjljgtj prjscrbpt` `t`roh, jg jd chs` kj dhs hs`cbhcb gjs, h dhsjgtbkhkjs ugh bgkbvbkuhdbkhk t`thdljgtj bgkjpjgkbjgtj kj sus lbjlmr`s y vbcjvjrsh,trhsdhkhkh bgcdus` hd lmbt` kj d`s kjrjca`s y `mdbohcb`gjs!

    #hmj ljgcb`ghr quj d`s lbjlmr`s sb mbjg qujkhg pjrnjcthljgtj kbnjrjgcbhk`skjd jgtj p rthk`r kj dh pjrs`gjrh iurkbch, jst`s phrh d`orhrdh, s`g ugh pbjhnugkhljgthd, p`r d` quj suroj quj lbjlmr`s y jgtj nugcb`ghg nusb`ghk`s ` c`l` ugt`k` pjr` s`d` ahsth jd l`ljgt` kjd `t`rohlbjgt` kj dh hut`rbhcbg!

    Jg jd chs` kj dhs s`cbjkhkjs, sjhg jsths cbvbdjs ` c`ljrcbhdjs, dh phrtbcbphcbg

    s`cbjthrbh lhrch ` kjlhrch dh phrtj quj dj c`rrjsp`gkj kjgtr` kjd chpbthd s`cbhd kj dhlbslh y sus c`gsjcujgtjs kjrjca`s y `mdbohcb`gjs quj kj jddh surihg!

    CHUHCBKHK

    Etr` pugt` blp`rthgtj, js shmjr cuhd js jd lmbt` kj chphcbkhk kj dhs pjrs`ghsiurkbchs, jgtjgkbjgk` quj jsths pujkjg hkqubrbr t`k`s d`s kjrjca`s cuyh tbtudhrbkhkpjrtjgjcj h dhs pjrs`ghs ghturhdjs, h jxcjpcbg kj hqujdd`s quj kjrbvhg kjd lhtrbl`gb ,phrjgtjsc`, bgtjorbkhk nsbch, jgtrj tr`s!

    KJ]JCA@S JQ[]HUH[]BL@GBHDJS

    > kbnjrjgcbh kjd pjgshlbjgt` kj k`ctrbghrb`s cdsbc`s, jd hgdbsbs y dh jxpjrbjgcbhiurkbch s`stbjgj quj pujkjg sjr tbtudhrjs kj kbvjrs`s kjrjca`s jxtrhphtrbl`gbhdjs, shdv`jg jd chlp` kjd kjrjca` p'mdbc` jg k`gkj jd Jsthk` p`sjj d`s kjrjca`s bgajrjgtjs h suchrctjr kj p`kjr p'mdbc`!

    &h p`sbmbdbkhk kj c`lphrjcjr h iubcb`, sjh jg nujr` cbvbd ` c`ljrcbhd, mhi` jdhlphr` iurkbc` kjd Jsthk` js ug` kj js`s kjrjca`s kj d`s quj sj sj.hdhmh,bgkjpjgkbjgtj kjd chrctjr, hct`r ` kjlhgkhk` jg bgsthgcbh cbvbd ` c`l` hcushk` `qujrjddhgtj jg sjkj pjghd!

    Etr` kj d`s kjrjca`s s`g d`s ddhlhk`s bgtjrg`s kj dh pjrs`gjrh iurkbch, qujtbjgjg quj vjr msbchljgtj c`g su nugcb`ghlbjgt` y kj d`s hs`cbhk`s kjgtr` kj jddh, hphrtbr kjd kjrjca` h hpdbchr shgcb`gjs kbscbpdbghrbhs, hcjpthr ` jxpudshr s`cb`s, hpdbchrjsthtut`s!

    /hlmbg tbjgjg kjrjca` h kjnjgkjr su a`g`r, quj djsb`ghk` pujkj khr duohr hrjphrhcb`gjs kj tbp` cbvbd, pr`l`vbjgk` ugh hccbg bgkjlgbht`rbh, ` kj tbp` pjghd, c`g

    ?

  • 7/23/2019 Argentina: Personas Jurdicas

    8/19

    ugh hccbg crblbghd!&h p`sbmbdbkhk kj hs`cbhrsj ` crjhr ugh nugkhcbg phrh ug lji`r y ls pr`kuctbv`kjsjgv`dvblbjgt` js `tr` kj d`s kjrjca`s!

    KJ]JCA@S UH[]BL@GBHDJS

    Jd hrtcud :) kjd #kbo` #bvbd jsthmdjcj +1jspjct` kj d`s tjrcjr`s, d`sjsthmdjcblbjgt s ` c`rp`rhcb`gjs c`g jd chrctjr kj pjrs`ghs iurkbchs, o`hg jgojgjrhd kj d`s lbsl`s kjrjca`s quj d`s sblpdjs phrtbcudhrjs phrh hkqubrbr mbjgjs, t`lhry c`gsjrvhr dh p`sjsbg kj jdd`s, c`gstbtubr sjrvbkulmrjs rjhdjs, rjcbmbr usunruct`s kj dhspr`pbjkhkjs hijghs, ajrjgcbhs ` djohk`s p`r tjsthljgt`s, k`ghcb`gjs p`r hct`s jgtrjvbv`s, crjhr `mdbohcb`gjs j bgtjgthr jg dh ljkbkh kj su chphcbkhk kj kjrjca`, hccb`gjscbvbdjs ` crblbghdjs!

    Jst` ahmbdbth h dhs pjrs`ghs iurkbchs h sjr tbtudhrjs kj kjrjca`s rjhdjs,pjrs`ghdjs j bgtjdjctuhdjs!

    Jg lhtjrbh phtrbl`gbhd dh chphcbkhk kj dhs pjrs`ghs iurkbchs js sblbdhr hd kj dhspjrs`ghs ghturhdjs, c`g dhs jxcjpcb`gjs pdhgtjhkhs jg d`s hrtcud`s *6*6, *6

  • 7/23/2019 Argentina: Personas Jurdicas

    9/19

    djy y p`r d` thgt` bgchphcjs kj ajca`s, y quj gjcjshrbhljgtj kjpjgkj kj pjrs`ghsghturhdjs quj dh lbslh djy ah jsthmdjcbk` phrh quj hct'jg jg su rjprjsjgthcbg,jsthmdjcbgk`sj jgtrj dhs pjrs`ghs iurkbchs y sus hklbgbstrhk rjs ugh rjdhcbg kjrjprjsjgthgtj y rjprjsjgthk`!

    %`r jd `tr` dhk`, jxbstj `trh tj`rh, dh kj dh rjhdbkhk, y s`stbjgj quj dhs pjrs`ghsiurkbchs g` s`g nbctbcbhs sbg` rjhdjs, sbjgk` d`s hklbgbstrhk`rjs rohg`s ghturhdjs kjjsths!

    Jsth tj`rh mhsh su hprjcbhcbg jg quj g` jxbstj jsh rjdhcbg jxtjrgh y kbsthgtjjgtrj hklbgbstrhk`rjs y pjrs`ghs iurkbchs, p`rquj jg 'dtblh bgsthgcbh d`s prbljr`sn`rlhg phrtj kj dhs sjougkhs y p`r c`gsboubjgtj g` pujkj jxbstbr jsh rjdhcbg chsbc`gtrhctuhd kj lhgkhgtj y lhgkhthrb`, sbg` ugh rjdhcbg bgstbtucb`ghd pr`pbh kj dh lbslhc`gstbtucbg y rohgbhcbg kj dh pjrs`gjrh iurkbch!

    NBG KJ DH JQBS[JGCBH KJ DHS UJ]S@GHS IZ]BKBCHS

    $`mrj jstj pugt`, d`s hrtcud`s :6 y :0 kjd #kbo` #bvbd g`s bdustrhg hd rjspjct`, jd

    prbljr` sj.hdh +/jrlbgh dh jxbstjgcbh kj dhs pjrs`ghs iurkbchs quj gjcjsbthghut`rbhcbg jxprjsh jsththd phrh nugcb`ghr= )H %`r su kbs`ducbg jg vbrtuk kj dh kjcbsbgkj sus lbjlmr`s, hpr`mhkh p`r dh hut`rbkhk c`lpjtjgtj- *H %`r kbs`ducbg jg vbrtuk kj dhdjy, g` `msthgtj dh v`dugthk kj sus lbjlmr`s, ` p`r ahmjrsj hmushk` ` bgcurrbk` jgtrhgsorjsb`gjs kj dhs c`gkbcb`gjs ` cdusudhs kj dh rjspjctbvh hut`rbhcbg, ` p`rquj sjhblp`sbmdj jd culpdblbjgt` kj sus jsthtut`s, ` p`rquj su kbs`ducbg nujsj gjcjshrbh `c`gvjgbjgtj h d`s bgtjrjsjs p'mdbc`s- (H %`r dh c`gcdusbg kj d`s mbjgjs kjstbghk`s hs`stjgjrdhs! &h kjcbsbg hklbgbstrhtbvh s`mrj rjtbr` kj dh pjrs`gjrh ` bgtjrvjgcbg h dhjgtbkhk khr duohr h d`s rjcurs`s prjvbst`s jg jd >rtcud` :?!

    Jd iuj p`kr kbsp`gjr dh suspjgsbg pr`vbsb`ghd kj d`s jnjct`s kj dh rjs`ducbgrjcurrbkh- lbjgtrhs quj jd sjougk` jsthmdjcj +"` tjrlbgh dh jxbstjgcbh kj dhs pjrs`ghsiurkbchs p`r jd nhddjcblbjgt` kj sus lbjlmr`s, hugquj sjh jg g'ljr` thd quj qujkhrhgrjkucbk`s h g` p`kjr culpdbr jd nbg kj su bgstbtucbg! #`rrjsp`gkj hd o`mbjrg`, sb d`sjsthtut`s g` d` aumbjsjg prjvbst`, kjcdhrhr kbsujdth dh c`rp`rhcbg, ` kjtjrlbghr jd l`k`cl` kjmj ahcjrsj su rjg`vhcbg!

    Jsths g`rlhs prjcjkjgtjljgtj jxpujsths rbojg phrh pjrs`ghs iurkbchs qujgjcjsbthg hut`rbhcbg jsththd phrh nugcb`ghr, lbjgtrhs quj dhs quj g` dh gjcjsbthg sjrbojg p`r djyjs jspjcbhdjs, shdv` jd chs` jg quj jsths djyjs g` d` prjvjhg!Jg jd chs` kj dh kjcbsbg kj d`s lbjlmr`s hpr`mhkh p`r hut`rbkhk c`lpjtjgtj, jsthcdhr` quj sj rjnbjrj hd %`kjr Jijcutbv` u hut`rbkhk jg quj jstj kjdjouj su htrbmucbg,jsthmdjcbgk`sj jstj ljchgbsl` s`d jg jd chs` kj dhs hs`cbhcb gjs, yh quj dhsnugkhcb`gjs g` tbjgjg lbjlmr`s sbg` hklbgbstrhk`rjs!

    2j cuhdqubjr lhgjrh dh bgsthgcbh kj phrtbcbphcbg jsththd js ljrhljgtj n`rlhd, yh

    quj js gjcjshrb` quj d`s pr`pb`s lbjlmr`s kj dh bgstbtucbg hprujmjg dh rjs`ducbgkjcdhrhgk` dh kbs`ducbg y dh jdjvjg h d`s jnjct`s kj t`lh kj rhg!Jxbstj `tr` ljchgbsl` p`r jd quj sb jd Jsthk` t`lh bgtjrvjgcbg y js jg d`s chs`s jgk`gkj dhs hctbvbkhkjs s`g c`gtrhrbhs y djsb`ghg jd mbjg p'mdbc`!"`s jxblj kj c`ljgthrb`s dh kbs`ducbg jg d`s chs`s jg quj d`s mbjgjs g` sbohgn`rlhgk` phrtj kj dh bgstbtucbg, yh quj js rjqubsbt` nugkhljgthd phrh su nugcb`ghlbjgt`quj p`sjh phtrbl`gb` pr`pb`!

    Jg jd chs` kj lujrtj kj d`s lbjlmr`s, pujkj `currbr quj dh kbs`ducbg rjsudtj kjd` jsthmdjcbk` jg d`s jsthtut`s, ` p`r c`gtrhrb`, sb jstj g` d` jstbpudhrh jd %`kjr Jijcutbv`p`kr ` kbs`dvjr dh jgtbkhk ` kjtjrlbghr jd l`k` kj rjg`vhcbg kj sus lbjlmr`s!Jxbstj `trh chushd g` jsthmdjcbkh jg jd #kbo` #bvbd y js jg hqujdd`s chs`s jg k`gkj jd`mijtbv` ` dh nbghdbkhk kj dh bgstbtucbg sj ah culpdbk`, ` ahyh tjrlbghk` jd pdh` kj

    kurhcbg kj dh bgstbtucbg, ` d`s jsthtut`s ahyhg jstbpudhk` ug pdh` kjtjrlbghk`!Mhdj ljgcb`ghr quj dh jxtbgcbg thlmbg pujkj sjr kbspujsth p`r jd #`gorjs`, hugqujjstj chs` js jxcjpcb`ghd!

    2

  • 7/23/2019 Argentina: Personas Jurdicas

    10/19

    U]JSC]BUCB@GJS DJOHDJS HLUDBH[@]BHS

    $b mbjg jsthmh phuthk` jd c`lpdjthlbjgt` kj ug cuhkr`, ajl`s prjnjrbk` rjhdbhr ughc`gcjptuhcbg hlpdbht`rbh kj d` vjrtbk` jg jd trhmhi`, mhsgk`g`s jg chrhctjrbhcb`gjskj tbp` djohd, prjscrbpths jg jd #kbo` #bvbd y djyjs jspjcbhdjs!

    NZGKHCB@GJS

    Jd hrtcud` (( kjd #kbo` #bvbd, l`kbnbchk` p`r djy );;)), jg su hrtcud` ), bgcbs` ?,sj.hdh +dhs pjrs`ghs iurkbchs pujkjg sjr kj chrctjr p'mdbc` ` prbvhk` !!! /bjgjgchrctjr prbvhk`= dhs hs`cbhcb`gjs y dhs nugkhcb`gjs quj tjgohg p`r prbgcbphd `mijt` jdmbjg c`l'g, p`sjhg phtrbl`gb` pr`pb , sjhg chphcjs p`r sus jsthtut`s kj hkqubrbrmbjgjs, g` sumsbsthg jxcdusbvhljgtj kj hsboghcb gjs kjd Jsthk , y `mtjgohghut`rbhcbg phrh nugcb`ghr !!! +)!

    &h djy )06(# !hgcb`ghkh jd 8: kj !jptbj"mrj kj 82?=# pumdbchk` jg jd )`djtg *+bcbhd jd =: kjd

    "b!"` "j! h,`'

    8%

  • 7/23/2019 Argentina: Personas Jurdicas

    11/19

    pjrs`ghs! Jg jd hrtcud` sboubjgtj `t`roh p`r kbsp`sbcbg jxprjsh kjd jsthtut` dh nhcudthkh sus nugkhk`rjs kj `cuphr chro`s jg jd c`gsji` kj hklbgbstrhcbg ` kjsboghr d`sc`gsjijr`s cuhgk` sj pr`kuch jd vjgcblbjgt` kj d`s lhgkht s ` vhchgcbh kj d`slbsl`s!

    &`s lbjlmr`s kj jsj c`gsji`, sjo'g jd hrtcud` )(, p`krg tjgjr jd chrctjr kjpjrlhgjgtj ` tjlp`rhrb`, prjvbjgk` jd jsthtut` dh p`sbmbdbkhk quj kjtjrlbghkhskjcbsb`gjs rjqubjrhg jd v`t` kj d`s prbljr`s, hs c`l` dh kjsboghcbg kj d`s sjougk`s!

    Jd hrtcud` ): sj.hdh quj d`s jsthtut`s pujkjg prjvjr dh kjdjohcbg kj nhcudthkjskj hklbgbstrhcbg y o`mbjrg` h ug c`lbt jijcutbv` bgtjorhk` p`r lbjlmr`s!

    Jd hrtcud` )? s`stbjgj quj jd jsthtut` jstbpudh jd robljg kj rjugb`gjs `rkbghrbhsy jxtrh`rkbghrbhs, hs c`l` jd pr`cjkblbjgt` kj c`gv`cht`rbh y qurul kj dhs lbslhs,sbtuhcb`gjs t`khs quj kjmjg sjr hsjgthkhs jg jd hcth rjspjctbvh, c`g d`s rjsudthk`s kjdhs kjcbsb`gjs, quj sj t`lhrg p`r lhy`rh hms`duth kj v`t`s, shdv` quj jd jsthtut`prjvjh lhy`rhs jspjcbhdjs, y jg chs` kj jlphtj, jd prjsbkjgtj kjd c`gsji kjhklbgbstrhcbg kjd c`lbt jijcutbv` tbjgj k`mdj v`t`!

    Jd hrtcud` ); jsthmdjcj quj d`s lbjlmr`s kjd c`gsji` kj hklbgbstrhcbg pujkjgsjr rjl`vbk`s c`g jd v`t` kj p`r d` ljg`s dhs k`s tjrcjrhs phrtjs kj d`s bgtjorhgtjs kjd

    cujrp`, j bgcdus`, jd jsthtut` pujkj nbihr dh chkucbkhk hut`ltbch kjd lhgkht` p`r nhdthsrjbtjrhkhs y g` iustbnbchkhs h dhs rjugb`gjs kjd c`gsji`!Jd hrtcud` sboubjgtj jg d` htbgjgtj h dh hcjnhdh kjd c`gsji` kj hklbgbstrhcbg

    nhcudth hd rohg` kj c`gtr`d h kjsboghr d`s gujv`s lbjlmr`s kjd c`gsji` y l`kbnbchr jdjsthtut` jg dhs phrtjs pjrtbgjgtjs cuhgk` sj pr`kuchg vhchgcbhs quj g` pujkhg sjrsupdhgthk`s c`gn`rlj hd jsthtut` vbojgtj ` d`s bgtjorhgtjs kjsboghk`s g` hcjpthsjg jdchro`!

    Jg chs` kj vb`dhcbg h dhs g`rlhs djohdjs ` jsthtuthrbhs, sjo'g jd hrtcud` )0, d`slbjlmr s kjd c`gsji kj hklbgbstrhcbg sjrg phsbmdjs kj dhs hccb gjs p rrjsp`gshmbdbkhk quj dh nugkhcbg yC` dh hut rbkhk hklbgbstrhtbvh kj c`gtr`d pukbjrhgpr`l`vjr!

    Jd chptud` BM kj dh djy )06(

  • 7/23/2019 Argentina: Personas Jurdicas

    12/19

    S@CBJKHKJS

    &h djy )0??4(, jg jd chptud` B, mhi` jd ttud` 2bsp`sbcb`gjs 7jgjrhdjs, sj.hdh d`bgg`vhk`r kj jsth djy rjspjct` kjd kjr ohk` robljg kjd #kbo` kj #`ljrcb` ydjobsdhcb`gjs bgtjrghcb`ghdjs, hd rjoudhr jg n`rlh ugbthrbh d`s prbgcbpb s msbc`s quj

    bgn rlhg h dh s`cbjkhk c`ljrcbhd c`l` jstructurh iurkbch kj dh jlprjsh,jsthmdjcbgk`sj ojgrbchljgtj d`s supujst`s kj su nugcb`ghlbjgt` phrh t`k`s d`s tbp`ss`cbjthrb`s, ls hdd kj htjgkjr h dhs phrtbcudhrbkhkjs kj chkh tbp` kj s`cbjkhk!

    Jg dh $jccbg B, 2j dh jxbstjgcbh kj dh s`cbjkhk, jd hrtcud` ) jsthmdjcj quj +ahmrs`cbjkhk c`ljrcbhd cuhgk` k`s ` ls pjrs`ghs jg n`rlh `rohgbhkh, c`gn`rlj h ug`kj d`s tbp`s prjvbst`s jg dh djy, sj `mdboujg h rjhdbhr hp`rtjs phrh hpdbchrd`s h dhpr`kuccbg ` bgtjrchlmb` kj mbjgjs ` sjrvbcb`s phrtbcbphgk` kj d`s mjgjnbcb`s ys`p`rthgk` dhs prkbkhs!

    &` cdhr` kj jstj hrtbcudhk` js quj dh djy kbsp`gj dh jxbojgcbh kj k`s ` lspjrs`ghs phrh dh c`gstbtucbg kj dh s`cbjkhk, jxbobjgk` dh pdurhdbkhk kj s`cb`s g` s`d` jgsu c`gn`rlhcbg `rbobghrbh sbg` thlmbg kurhgtj dh vbkh kj dh s`cbjkhk!

    &h `rohgbhcbg quj prjsup`gj y dh bgtjrvjgcbg jg dh pr`kuccbg j bgtjrchlmb`

    kj mbjgjs ` sjrvbcb`s hdukj h dh g`cbg jc`glbch kj jlprjsh!&h tbpbcbkhk hdukj h quj dh c`gn`rlhcbg kj dh s`cbjkhk kjmj jgcuhkrhrsj jg cuhdqubjrhkj sus l`kjd`s tbp`s prjnbihk`s jg dh djy!

    Jg cuhgt` h dh `mdbohcbg kj rjhdbhr hp`rtjs ahcj h dh c`gkbcbg y jsjgcbh kjdc`gtrht` hs`cbhtbv`, g` s`d` p`r dh `mdbohcbg lbslh kj rjhdbhr d`s hp`rtjs, sbg` p`rqujjst`s c`gstbtuyjg, p`r ug dhk`, jd n`gk` gjcjshrb` phrh c`gsjoubr su `mijtbv`, y p`r jd`tr`, jd chpbthd s`cbhd kj dh jlprjsh!

    K p`r 'dtbl , dh phrtbcbphcbg kj dhs ohghgcbhs y prkbkhs js rjqubsbt` sbgj quhg`gh dh a`rh kj bgtjrprjthr sb rjhdljgtj jxbstj c`gtrht` kj s`cbjkhk!Jg dh $jccbg BB, 2j dh n`rlh, prujmh y pr`cjkblbjgt`, jd hrtcud` : sj.hdh quj +Jdc`gtrht` p`r jd cuhd sj c`gstbtuyh ` l`kbnbquj ugh s`cbjkhk, sj `t`rohr p`r bgstruljgt`p'mdbc` ` prbvhk`!

    ujkh bgstbtubk` jgt`gcjs quj t`kh s`cbjkhk rjoudhr tbjgj quj bgstruljgthrsj p`rjscrbt`, phrtbcudhrljgtj dhs s`cbjkhkjs p`r hccb`gjs p`r bgstruljgt` p'mdbc`, qujkhgk`phrh dhs rjsthgtjs dh `pcbg jsthmdjcbkh jg jstj hrtcud`, `pcbg quj js bgcdus`rbh h t`k`sd`s tbp`s cuhgk` sj trhtj kj hct`s l`kbnbcht`rb`s!

    Jd hrtcud` ? jsthmdjcj quj +Jd c`gtrht` c`gstbtutbv` ` l`kbnbcht`rb` sj bgscrbmbr jgjd 1jobstr` %'mdbc` kj #`ljrcb` kjd k`lbcbdb` s`cbhd, jg jd trlbg` y c`gkbcb`gjs kj d`shrtcud`s (< y (0 kjd #kbo` kj #`ljrcb`! &h bgscrbpcbg sj ahr prjvbh rhtbnbchcbg kj d`s`t`rohgtjs hgtj jd iuj quj dh kbsp`goh, jxcjpt` cuhgk` sj jxtbjgkh p`r bgstruljgt`p'mdbc`, ` dhs nbrlhs sjhg hutjgtbchkhs p`r jscrbmhg` p'mdbc` u `tr nugcb ghrb`c`lpjtjgtj! $b jd c`gtrht` c`gstbtutbv` prjvbjsj ug rjodhljgt`, jstj sj bgscrbmbr c`gbkgtbc`s rjchuk`s! &hs lbslhs bgscrbpcb`gjs sj jnjctuhrg jg jd 1jobstr` %'mdbc` kj#`ljrcb` c`rrjsp`gkbjgtj h dh sucurshd!

    2jd tjxt` suroj quj dh c`gstbtucbg kj ug bgstruljgt` prbvhk` rjqubjrj quj dhsnbrlhs sjhg hutjgtbchkhs p`r jscrbmhg` p'mdbc` u `tr` nugcb`ghrb` c`lpjtjgtj, kj g` sjrhs, p`r rhtbnbchcbg kj d`s `t`rohgtjs hgtj iuj ` hut`rbkhk kj c`gtrhd`r!Jd #kbo` kj #`ljrcb` jsthmdjcj jg sus hrtcud`s kjd (< hd (0 quj dh bgscrbpcbg tbjgjquj sjr jnjctuhkh kjgtr` kj d`s qubgcj khs c`rrbk`s kjskj dh njcah kjd `t`rohlbjgt` kjdhct , njcah `p`gbmdj h tjrcjr s, jg chs` kj bgscrbpcbg thrkh, pr`cjkj sb g` ahy`p`sbcbg y kjskj su jnjctbvh bgscrbpcbg!

    2j dh lhg` c`g d` prjcjkjgtjljgtj c`ljgthk`, jd hrtcud` ; kbcj +dh s`cbjkhks`d` sj c`gsbkjrh rjoudhrljgtj c`gstbtubkh c`g su bgscrbpcbg jg jd 1jobstr` %'mdbc` kj#`ljrcb`!

    Jd hrtcud` 6 prjscrbmj quj +#uhgk` sj trhtj kj s`cbjkhkjs p`r hccb`gjs, jd

    1jobstr` %'mdbc` kj #`ljrcb , cuhdqubjrh sjh su iurbskbccbg tjrrbt`rbhd, rjlbtbr ugtjstbl`gb` kj d`s k`culjgt`s c`g dh c`gsthgcbh kj dh t`lh kj rhg hd 1jobstr` "hcb`ghd

    3(j 82::%' -j.t` rkjghk` 821; !jog /jcrjt` 1;851;' -j.t`! (johdj! H!trjh.

    8=

  • 7/23/2019 Argentina: Personas Jurdicas

    13/19

    kj $`cbjkhkjs p`r >ccb`gjs!Jd hrtcud` )4 sj.hdh +dhs s`cbjkhkjs kj rjsp`gshmbdbkhk dblbthkh y dhs s`cbjkhkjs

    p`r hccb gjs kjmjg pumdbchr p`r ug kh jg jd kbhrb` kj pumdbchcb`gjs djohdjsc`rrjsp`gkbjgtjs, ug hvbs` quj kjmjr c`gtjgjr= hH `p`rtugbkhk kj su c`gstbtucbg= )Hg`lmrj, jkhk, jsthk` cbvbd, ghcb`ghdbkhk, pr`njsbg, k`lbcbdb`, g'ljr` kj k`culjgt` kjbkjgtbkhk kj d`s s`cb`s! *H njcah kj bgstruljgt` kj c`gstbtucbg! (H dh rhg s`cbhd `kjg`lbghcbg kj dh s`cbjkhk! :H k`lbcbdb` kj dh s`cbjkhk! ?H `mijt` s`cbhd! rjcah y 8ct`r 7hrch #ujrvh, g` `msthgtj l`strhrc`gn`rlbkhk c`g jstj hrtbcudhk`, c`gsbkjrhg bgsunbcbjgtjs dh glbgh kj kht`s h pumdbchrbgtjrprjthgk` quj jd chmhd culpdblbjgt` kjd robljg kj pumdbcbkhk jg tutjdh kjd bgtjrs

    kj tjrcjr`s jxboj lhy`r bgn`rlhcbg s`mrj dh c`gn`rlhcbg kjd phtrbl`gb` s`cbhd, hp`rtjkj chkh s`cb` y sus vhduhcb`gjs, rjodhs phrh dh kbstrbmucbg kj utbdbkhkjs y prkbkhs, jtc!:

    Jd hrtcud` )), jg cuhgt` hd c`gtjgbk` kjd bgstruljgt` c`gstbtutbv` sj.hdh +Jd bgstruljgt`kj c`gstbtucbg kjmj c`gtjgjr, sbg pjriubcb kj d` jsthmdjcbk` phrh cbjrt s tbp`s kjs`cbjkhk= )H g`lmrj, jkhk, jsthk` cbvbd, ghcb`ghdbkhk, pr`njsbg, k`lbcbdb` y g'ljr` kjk`culjgt` kj bkjgtbkhk kj d`s s`cb`s! *H dh rhg s`cbhd ` kjg`lbghcbg y jd k`lbcbdb` kjdh s`cbjkhk! $b jg jd c`gtrht` c`gsthrj s`d` jd k`lbcbdb`, dh kbrjccbg kj su sjkj kjmjrbgscrbmbrsj ljkbhgtj pjtbcbg p`r sjphrhk` suscrbpth p`r jd rohg` kj hklbgbstrhcbg! $jtjgkrg p`r vdbkhs y vbgcudhgtjs phrh dh s`cbjkhk t`khs dhs g`tbnbchcb`gjs jnjctuhkhs jgdh sjkj bgscrbpth! (H dh kjsboghcbg kj su `mijt`, quj kjmj sjr prjcbs` y kjtjrlbghk`! :Hjd chpbthd s`cbhd quj kjmjr sjr jxprjshk` jg l`gjkh hrojgtbgh y dh ljgcbg kjd hp`rtjkj chkh s`cb`! ?H jd pdh` kj kurhcbg quj kjmjr sjr kjtjrlbghk`!

  • 7/23/2019 Argentina: Personas Jurdicas

    14/19

    #uhgk` sj trhtj kj ugh s`cbjkhk kj k`s s`cb`s, jd vbcb` kj dh v`dugthk ahr hgudhmdj jdc`gtrht`! $b tuvbjrj ls kj k`s s`cb`s sjr hgudhmdj cuhgk` d`s vbcb`s hnjctjg dhv`dugthk kj d`s s`cb`s h d`s quj pjrtjgjch dh lhy`rh kjd chpbthd!

    Jg kjnbgbtbvh, dh sumsbstjgcbh kjd c`gtrht` kjpjgkj kj quj jd rjst` kj d`s s`cb`spujkh culpdbr c`g jd `mijtbv` prblbojgb`, chs` c`gtrhrb`, g` tbjgj rhg kj sjr!Jd hrtcud` )6, jg su sjougkh phrtj, hd ahmdhr kj dh dbqubkhcbg y kj dh rjsp`gshmbdbkhk kjd`s hklbgbstrhk`rjs y s`cb`s, sj.hdh +!!! 2jcdhrhkh dh gudbkhk, sj pr`cjkjr h dhdbqubkhcbg p`r qubg kjsbogj jd iuj! 1jhdbhk` jd hctbv` y chgcjdhk` jd phsbv` s`cbhd yd`s pjriubcb`s chushk`s, jd rjlhgjgtj bgorjshr jg jd phtrbl`gb` jsththd phrh jd n`ljgt`kj dh jkuchcbg c`l'g kj dh iurbskbccbg rjspjctbvh! &`s s`cb`s, d`s hklbgbstrhk`rjs, yqubjgjs hct'jg c`l` thdjs jg dh ojstbg s`cbhd rjsp`gkjrg bdblbthkh y s`dbkhrbhljgtjphrh jd phsbv` s`cbhd y d`s pjriubcb`s chushk`s!

    Jstj hrtcud ahcj hdusbg c`gcrjth h dh dbqubkhcbg bgtr kucbjgk` dh tjltbchkbs`dut`rbh kj dh jlprjsh jg lhtjrbh kj gudbkhkjs- sj.hdh dh rjsp`gshmbdbkhk s`dbkhrbh jbdblbthkh kj s`cb`s, hklbgbstrhk`rjs, y kj qubjgjs ahyhg hctuhk` c`l` thdjs jg dhojstbg s`cbhd- y nugkhljgthdljgtj, jd kjstbg` nbghd kjd rjlhgjgtj kj dbqubkhcbg phrhjvbthr bgkbrjct`s mjgjnbcb`s jgtrj s`cb`s, hklbgbstrhk`rjs, jtc!!

    Jd hrtcud` *(, jg cuhgt` h dh rjsp`gshmbdbkhk kj d`s s`cb`s y qubjgjs c`gtrhthgp`r dh s`cbjkhk y dh hccbg c`gtrh tjrcjr`s y jgtrj s`cb`s, kbcj +&`s s`cb`s y qubjgjsc`gtrhthr g jg g`lmrj kj dh s`cbjkhk qujkhrg s`dbkhrbhljgtj `mdbohk`s p`r dhs`pjrhcb`gjs s`cbhdjs, sbg p`kjr bgv`chr jd mjgjnbcb` kjd hrtcud` ?

  • 7/23/2019 Argentina: Personas Jurdicas

    15/19

    dh trhgsnjrjgcbh kjd hp`rtj sj rjqubjrh dh bgscrbpcbg jg ug rjobstr`, jsth sj ahrprjvjgtbvhljgtj h g`lmrj kj dh s`cbjkhk jg n`rlhcbg!9urkbchljgtj, jd hp`rtj sj kjnbgj c`l` dh `mdbohcbg kj ahcjr ` kj khr hdo`, y suculpdblbjgt` sj ddhlh bgtjorhcbg!

    #uhgk` sj hp rthg mbjgjs quj s`g rjobstrhmdjs sj `pth p`r dh bgscrbpcbgprjvjgtbvh phrh jvbthr quj tjrcjr`s c`g p`sbmdjs kjrjca`s bgtjrnbjrhg jg dh ghcbjgtjc`gstbtucbg kj dh s`cbjkhk, bgkjpjgkbjgtjljgtj quj ahyh quj hc`lph.hr ug cjrtbnbchk`kj tbtudhrbkhk k`lbgbhd y jspjcbnbchcbg kj orhvljgjs h d`s quj sj jgcujgtrh hnjcthk`!

    Jd hrtcud` :< kjthddh dhs c`gsjcujgcbhs kj dh jvbccbg, s`stjgbjgk` +dh jvbccbghut rbh dh jxcdusbg kjd s`cb` sbg pjriubcb kj dh rjsp`gshmbdbkhk p`r d`s kh.`s`chsb`ghk`s! $b g` js jxcdubk`, kjmjr jd vhd`r kjd mbjg y dh bgkjlgbhcbg kj d`s kh.`s`chsb`ghk`s!

    Jstj hrtcud` jgtrh jg vbo`r cuhgk` jd s`cb` aumbjrh hp`rthk` crkbt s h dhs`cbjkhk quj g` pukbjrhg sjr c`mrhk`s, p`r d` quj kjmj sjr djvhgthk`s jg jnjctbv`kjgtr` kj d`s trjbgth khs, s` pjgh d` prjscrbpt` prjcjkjgtjljgtj!

    Jd hrtcud` ?4, jg cuhgt` h dhs prjsthcb`gjs hccjs`rbhs y sus rjqubsbt`s, sj.hdh+%ujkj phcthrsj quj d`s s`cb`s jnjct'jg prjsthcb`gjs hccjs`rbhs! Jsths prjsthcb`gjs g`

    bgtjorhg jd chpbthd y )H tbjgjg quj rjsudthr kjd c`gtrht`, sj prjcbshr su c`gtjgbk`,kurhcbg, l`khdbkhk, rjtrbmucbg y shgcb`gjs jg chs` kj bgculpdblbjgt`! $b g` rjsudthrjgkjd c`gtrht` sj c`gsbkjrhrg `mdbohcb gjs kj tjrcjr s! *H kjmjg sjr cdhrhljgtjkbnjrjgcbhk`s kj d`s hp`rtjs! (H g` pujkjg sjr jg kbgjr`! :H s`d` pujkj l`kbnbchrsj kjhcujrk` h d` c`gvjgbk` ` jg su kjnjct`, c`g dh c`gn`rlbkhk kj d`s `mdbohk`s y kj dhlhy`rh rjqujrbkh phrh dh rjn`rlh kjd c`gtrht`! #uhgk` sjhg c`gjxhs h cu`ths kjs`cbjkhkjs kj rjsp`gshmbdbkhk dblbthkh, su trhgslbsbg rjqubjrj dh c`gn`rlbkhk kj dhlhy`rh gjcjshrbh phrh dh l`kbnbchcbg kjd c`gtrht`, shdv` phct` jg c`gtrhrb`, y sb nujrhgc`gjxhs h hccb`gjs, jsths kjmjrg sjr g`lbghtbvhs sj rjqujrbr dh c`gn`rlbkhk kjdkbrjct`rb`!

    Jstj hrtcud` bgc`rp`rh dh p`sbmbdbkhk kj quj d`s s`cb`s jnjct'jg `tr` tbp` kjprjsthcbg, kbstbgth kjd hp`rtj, p`r d` quj g` bgtjorh jd chpbthd! Jsth prjsthcbg pujkj sjr

    kj sjrvbcb`s pjrs`ghdjs, hsbstjgcbh tcgbch, lhtjrbhs prblhs, usunruct` kj mbjgjs kj us`,jtc!, y pujkjg ljkbrsj c`l` ugh sblpdj c`dhm rhcbg ahsth jd jij cjgtrhd kj ughjxpd`thcbg jg dh c`ljrcbhdbhcbg kj mbjgjs y sjrvbcb`s!

    Jg dh $jccbg MBBB, kj dh hklbgbstrhcbg y rjprjsjgthcbg, jd hrtcud` ?6 jspjcbnbchjd robljg sj.hdhgk` +Jd hklbgbstrhk`r ` jd rjprjsjgthgtj quj kj hcujrk` c`g jdc`gtrht` ` p`r kbsp`sbcbg kj dh djy tjgoh dh rjprjsjgthcbg kj dh s`cbjkhk, `mdboh h jsthp`r t`k`s d`s hct`s quj g` sjhg g`t`rbhljgtj jxtrh.`s hd `mijt` s`cbhd! Jstj robljg sjhpdbch h'g jg bgnrhccbg kj dh `rohgbhcbg pdurhd, sb sj trhthrj kj `mdbohcb gjs c`gtrhkhsljkbhgtj ttud`s vhd`rjs, p`r c`gtrht` jgtrj husjgtjs, kj hkajsbg ` c`gcdubk`s ljkbhgtjn`rludhrb`s, shdv` cuhgk` jd tjrcjr` tuvbjrj c`g`cblbjgt` jnjctbv` kj quj jd hct` sjcjdjmrh jg bgnrhccbg kj dh rjprjsjgthcbg pdurhd! !!!!

    Jstj hrtcud` pdhgtjh dh k`ctrbgh kjd udtrh vbrjs, jg jd sjgtbk` kj quj dh hctbvbkhk

    jspjcbnbchkh jg jd c`gtrht` s`cbhd js jd dlbtj ghturhd, thgt` phrh jd p`kjr kj d`shklbgbstrhk`rjs c`l` phrh dh chphcbkhk kj hccbg kj dh s`cbjkhk!

    Jd hrtcud`

  • 7/23/2019 Argentina: Personas Jurdicas

    16/19

    1jobstr` %'mdbc` kj #`ljrcb` hut`rbcjg dh sustbtucbg kj d`s lbsl`s p`r `rkjghk`rjs,ljkb`s ljcgbc`s ` lhogtbc`s u `tr`s, shdv` jd kj bgvjgthrb` y kj mhdhgcjs! &h pjtbcbgkjmjr bgcdubr ugh hkjcuhkh kjscrbpcbg kjd sbstjlh, ug kbcthljg tcgbc` `hgtjcjkjgtjs kj su utbdbhcbg, dh quj, ugh vj hut`rbhkh, kjmjr trhgscrbmbrsj jg jd dbmr`kj bgvjgthrb`s y mhdhgcjs! &`s pjkbk`s kj hut`rbhcbg sj c`gsbkjrhrg hut`ltbchljgtjhpr`mhk`s kjgtr` kj d`s trjbgth khs kj jnjctuhk`s, sb g` ljkbhrj hpr`mhcbg prjvbh `rjcah` nugkhk`! Jd dbmr` kbhrb p`kr sjr ddjvhk` c`g hsbjgt s od`mhdjs quj g`c`lprjgkhg pjr`k`s lhy`rjs kj ug ljs! Jd sbstjlh kj c`gthmbdbhcbg kjmj pjrlbtbr dhbgkbvbkuhdbhcbg kj dhs `pjrhcb`gjs, dhs c`rrjsp`gkbjgtjs cujgths kjuk`rhs yhcrjjk`rhs y su p`stjrb r vjrbnbchcbg, c`g hrrjod hd hrtcud :( kjd #kbo` kj#`ljrcb`!

    Jd hrtcud` sboubjgtj, js kjcbr, jd

  • 7/23/2019 Argentina: Personas Jurdicas

    17/19

    jxbstjgtjs c`g s`cbjkhkjs c`gtr dhgtjs, c`gtr dhkhs ` vbgcudhkhs, d`s kjmjgturjsjlbtbk`s p`r dh s`cbjkhk, d`s kbvbkjgk`s h phohr y dhs kjukhs h `rohgbsl`s kj prjvbsbgs`cbhd y kj rjchukhcbg nbschd! >sblbsl` sj l`strhrg `tr`s phsbv`s kjvjgohk`s qujc`rrjsp`gkh chdcudhr! mH&hs prjvbsb`gjs p`r jvjgtuhdbkhkjs quj sj c`gsbkjrjgsuscjptbmdjs kj c`gcrjthrsj jg `mdbohcb`gjs kj dh s`cbjkhk! cH /`k` `tr` rumr` quj p`rsu ghturhdjh rjprjsjgtj ug phsbv` ahcbh tjrcjr`s! kH &hs rjgths pjrcbmbkhs p`rhkjdhgthk` y d`s bgorjs`s cuyh rjhdbhcbg c`rrjsp`gkh h nutur`s jijrcbcb`s! >)H Jd chpbthds`cbhd, c`g kbstbgcbg, jg su chs`, kj dhs hccb`gjs `rkbghrbhs y kj `trhs cdhsjs y d`ssupujst`s kjd >rt! **4! mH &hs rjsjrvhs djohdjs, c`gtrhctuhdjs ` jsthtuthrbhs v`dugthrbhs ydhs pr`vjgbjgtjs kj rjvhduhcb`gjs kj prblhs kj jlbsbg! cH &hs utbdbkhkjs kj jijrcbcb`shgtjrb`rjs y jg su chs`, phrh kjkucbr, dhs prkbkhs! kH /`k` `tr` rumr` quj p`r sughturhdjh c`rrjsp`gkh sj bgcdubk` jg dhs cujgths kj chpbthd, rjsjrvhs y rjsudthk`s! (H&`s mbjgjs jg kjpsbt`, d`s hvhdjs y ohrhgths, k`culjgt`s kjsc`gthk`s y t`kh `trhcujgth kj `rkjg! :H 2j dh prjsjgthcbg jg ojgjrhd= hH &h bgn`rlhcbg kjmjr horuphrsjkj l`k` quj sjh p`sbmdj kbstbgoubr y t`thdbhr jd hctbv` c`rrbjgtj kjd hctbv` g` c`rrbjgtj, yjd phsbv` c`rrbjgtj kjd phsbv` g` c`rrbjgtj!

    $j jgtbjgkj p`r c`rrbjgtj t`k` hctbv` ` phsbv` cuy` vjgcblbjgt` ` rjhdbhcbg, sj

    pr`kucbr kjgtr` kjd `s k`cj ljsjs h phrtbr kj dh njcah kjd mhdhgcj ojgjrhd, shdv` qujdhs cbrcugsthgcbhs hc`gsjijg `trh mhsj phrh thd kbstbgcbg! mH &`s kjrjca`s y `mdbohcb`gjskjmjrg l`strhrsj bgkbcgk`sj sb s`g k`culjgthk`s, c`g ohrhgth rjhd u `trhs! cH Jdhctbv` y jd phsbv` jg l`gjkh jxtrhgijrh, kjmjrg l`strhrsj p`r sjphrhk` jg d`s rumr`squj c`rrjsp`gkhg! kH "` p`krg c`lpjgshrsj dhs kbstbgths phrtbkhs jgtrj s, djy **!04(,hrtcud` )! &h rjn`rlh kj dh djy **!04(, sd` musch jg jstj chs` d`orhr ugh lhy`rcdhrbkhk jxp`sbtbvh jg cujstb`gjs thdjs c`l` dh rjnjrjgcbh h dh nrhsj +p`r sjphrhk` quj`mrhmh jg jd hphrthk` cH kj dh bgn`rlhcbg rjnjrjgtj hd hctbv` jg jd hrtcud` hgtjrb`r, y dhjxcdusbg kj dh jquv`ch rjnjrjgcbh h d`s +phohrs quj c`gtjgh jd hphrthk` kH kjd pugt`BB rjnjrbk` hd phsbv`!

    Jd hrtcud`

  • 7/23/2019 Argentina: Personas Jurdicas

    18/19

    sj cjdjmrhrj hvjgblbjgt` ` c`gc`rkht` rjs`dut`rb`! ;H %`r su nusbg jg d`s trlbg`s kjdhrt! 6*! 6H %`r rjkuccbg h ug` kjd g'ljr` kj s`cb`s, sbjlprj quj g` sj bgc`rp`rjggujv`s s`cb s jg jd trlbg` kj trjs ljsjs! Jg jstj dhps` jd s`cb 'gbc` sjrrjsp`gshmdj bdblbthkh y s`dbkhrbhljgtj p`r dhs `mdbohcb`gjs s`cbhdjs c`gtrhkhs! 0H %`rshgcbg nbrlj kj chgcjdhcbg kj `njrth p'mdbch ` kj dh c`tbhcbg kj sus hccb`gjs! &hkbs`ducbg p`kr qujkhr sbg jnjct` p`r rjs`ducbg kj hshlmdjh jxtrh`rkbghrbh rjugbkhkjgtr` kj d`s sjsjgth khs kj hcujrk` c`g jd hrt! *::, cuhrt` prrhn`! )4H %`r rjs`ducbgnbrlj kj rjtbr` kj dh hut`rbhcbg phrh nugcb`ghr cuhgk` djyjs jspjcbhdjs dh blpusbjrjgjg rhg kjd `mijt`! djy **!04(, hrt! )! $j jguljrhg dhs chushdjs kj kbs`ducbg phrht`k`s d`s tbp`s s`cbjthrb`s rjoudhrjs rjspjct` kj dh s`cbjkhk brrjoudhr, vjr hrt! **I ! $bgpjriubcb` kj jddhs, c`rrjsp`gkj horjohr dhs quj rjsudthg kj dh v`dugthk kj d`s s`cb`s jgd`s trlbg`s y c`g dhs dblbthcb`gjs quj hg`trhl`s rjspjct` kjd hrt! 60 y `trhs quj s`gc`gsjcujgcbh kj sbtuhcb`gjs phrtbcudhrjs c`gtjlpdhkhs jg dh djy c`l`, p`r jijlpd`, dhhusjgcbh s`mrjvbgbjgtj kj ug rjqubsbt` tbpbnbchgtj hrt! ):4I, dh s`cbjkhk kj `mijt` dcbt`c`g hctbvbkhk bdcbth hrt! )0I! "` js kj `dvbkhr, hkjls, d` kbca` jg cuhgt` h dh bgsjrcbgkj dh jlprjsh!

    Jd hrtcud` 00 c`g rjspjct` h d`s hklbgbstrhk`rjs y sus nhcudthkjs y kjmjrjs kbcj

    +&`s hklbgbstrhk`rjs, c`g p`stjrb rbkhk hd vjgcblbjgt` kjd pdh` kj kurhcbg kj dhs`cbjkhk ` hd hcujrk` kj kbs`ducbg ` h dh kjcdhrhcbg kj ahmjrsj c`lpr`mhk` hdoughkj dhs chushdjs kj kbs`ducbg, sd` pujkjg htjgkjr d`s hsugt`s urojgtjs y kjmjg hk`pthrdhs ljkbkhs gjcjshrbhs phrh bgbcbhr dh dbqubkhcbg! #`g rjspjct` h dh rjsp`gshmbdbkhk+#uhdqubjr `pjrhcbg hijgh h js`s nbgjs d`s ahcj rjsp`gshmdjs bdblbthkh y s`dbkhrbhljgtjrjspjct` h d`s tjrcjr`s y d`s s`cb`s, sbg pjriubcb` kj dh rjsp`gshmbdbkhk kj st`s! &jy)0!??4, hrt! 00I! 8hmbjgk` `pjrhk` ugh chushd kj kbs ducbg kj hcujrk` c`g dhl`khdbkhk kj chkh chs`, d`s hklbgbstrhk`rjs tbjgjg ugh luy dblbthkh nugcbg= dh djy djsblpbkj pr`sjoubr c`g d`s hct`s s`cbhdjs rjdhtbv`s hd g`rlhd culpdblbjgt` kjd `mijt` hrt!)4)I y d`s c`glbgh h ddjvhr hkjdhgtj dh dbqubkhcbg, 'gbc` pr`cjkblbjgt` djohdljgtjp`sbmdj! Jd bgculpdblbjgt` kj jstj blpjrhtbv` djohd d`s ahcj rjsp`gshmdjs bdblbthkh ys dbkhrbhljgtj rjspjct` kj d`s tjrcjr`s y d`s s`cb s, sbg pjriubcb kj quj jsth

    rjsp`gshmbdbkhk sj jxtbjgkh thlmbg h d`s s`cb`s sjo'g dhs cbrcugsthgcbhs! &h hctuhcbgkj dh s`cbjkhk jg su obr` g`rlhd dujo` kj pr`kucbkh ugh chushd kj kbs`ducbg g` dht`rgh, pujs, jg brrjoudhr c`l` hnbrlh phrtj kj dh k`ctrbgh y hug dh iurbsprukjgcbh, sbg`quj sj kjrbvh jg dhs shgcb`gjs hgtjkbcahs phrh d`s s`cb`s y hklbgbstrhk`rjs!

    Jd hrtcud` )4* c`g rjnjrjgcbh h dh kjsboghcbg kj dbqubkhk`r kbcj +dh dbqubkhcbg kjdh s`cbjkhk jsth h chro` kjd rohg` kj hklbgbstrhcbg, shdv` chs`s jspjcbhdjs `jstbpudhcbg jg c`gtrhrb`! Jg su kjnjct` jd dbqubkhk`r ` d`s dbqubkhk`rjs sjrg g`lmrhk`sp`r lhy`rhs kj v`t`s kjgtr` kj d`s trjbgth khs kj ahmjr jgtrhk` dh s`cbjkhk jg jsthk`kj dbqubkhcbg, g` kjsboghk`s d`s dbqubkhk`rjs ` sb jst`s g` kjsjlpj.hrjg jd chro`,cuhdqubjr s`cb` pujkj s`dbcbthr hd iuj jd g`lmrhlbjgt` `lbtbk` ` gujvh jdjccbg! Jdg`lmrhlbjgt` kjd dbqubkhk r kjmj bgscrbmbrsj jg jd 1jobstr` %'mdbc` kj #`ljrcb ! &`sdbqubkhk`rjs pujkjg sjr rjl`vbk`s p`r dhs lbslhs lhy`rhs rjqujrbkhs phrh

    kjsboghrd`s! #uhdqubjr s`cb`, ` sgkbc` jg su chs` pujkj kjlhgkhr dh rjl`cbg iukbcbhdp`r iusth chush! &jy )0!??4, hrtcud` )4*!

    MBMDB@O]HNH

    81

  • 7/23/2019 Argentina: Personas Jurdicas

    19/19

    &`rkh) *ubddjr%`3hguhd kj 2jrjca` #bvbd, %hrtj 7rhd! Jkbcb`gjs >mjdhrk` %jrr`t, )000

    +,ob%jg kj -`cbjkhkjs C`%jrcbhdjs, &jy )0??4, /jxt` `rkjghk` )06: sjo'g 2jcrjt`

    6:)C6:!

    Ckbo` Cbbd kj dh +jp/'dbch Hrojgtbgh y &jyjs #`lpdjljgthrbhs, Jkbcb`gjs

    >rojgtbghs, *44*!

    $jy (#58, shgcb`ghkh jd )? kj sjptbjlmrj kj )0;*, y pumdbchk` jg jd F`djtg Enbcbhd jd

    *? kjd lbsl` ljs y h.`!

    82