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Régimen de Incentivos Fiscales Para Inversiones

Por Oscar A. Mary, RCBM Auditores & Consultores

 

Sumario Ejecutivo

La República Argentina ha incorporado dos regímenes de promoción de inversiones — el Régimen de Incentivos para Grandes Inversiones (RIGI) y el Régimen de Incentivos para Medianas Inversiones (RIMI)— que redefinen el marco fiscal aplicable a inversiones productivas, particularmente en sectores estratégicos. El RIGI se configura como un régimen integral de estabilidad normativa, con beneficios fiscales, aduaneros y cambiarios diseñados para neutralizar el riesgo regulatorio y facilitar la repatriación de resultados, mientras que el RIMI introduce incentivos acotados orientados a mejorar el flujo de caja dentro del sistema tributario general.

Desde la perspectiva del inversor internacional, uno de los aspectos más relevantes del RIGI es su impacto en la repatriación de dividendos, tanto por la reducción de la carga fiscal directa como por la flexibilización progresiva del régimen cambiario, lo cual permite mitigar uno de los principales riesgos históricos del país: la restricción en la disponibilidad de divisas.… Read More

Inteligencia Artificial y el Futuro de la Contabilidad y la Auditoría en América Latina

Cómo la IA está transformando la profesión y por qué el juicio profesional es más importante que nunca.

Por Erika Norton, SST Accountants & Consultants  |  Read in English

La Inteligencia Artificial (IA) se está convirtiendo en parte de la actividad empresarial cotidiana. Está cambiando la forma en que las organizaciones procesan información, analizan datos, gestionan riesgos y toman decisiones. Para los contadores y auditores de América Latina, este cambio representa mucho más que una nueva actualización tecnológica. La IA está comenzando a transformar la manera en que la información financiera se prepara, revisa, controla y audita, al mismo tiempo que modifica las áreas en las que los profesionales de la contabilidad aportan mayor valor.

La oportunidad es significativa. La IA puede reducir el tiempo dedicado a tareas repetitivas y permitir que los profesionales se concentren en análisis de mayor valor.… Read More

Artificial Intelligence and the Future of Accounting and Auditing in Latin America

How AI is changing the profession – and why professional judgment matters more than ever.

By Erika Norton, SST Accountants & Consultants  |  Leer en español

Artificial Intelligence (AI) is becoming part of everyday business. It is changing how organizations process information, analyze data, manage risk, and make decisions. For accountants and auditors across Latin America, this shift represents more than another technology upgrade. AI is beginning to reshape how financial information is prepared, reviewed, controlled, and audited – while also changing where accounting professionals add the most value.

The opportunity is significant. AI can reduce time spent on repetitive work and help professionals focus on higher-value analysis. At the same time, its use introduces important questions about reliability, confidentiality, governance, and professional responsibility.… Read More

Italy’s New Innovation Incentives

Italy is entering a new phase in its approach to supporting innovation and industrial investment. For years, the tax credit system – particularly the well-known “Industry 4.0” framework – has been the primary tool to encourage businesses to invest in technology, research and development. However, from 1 January 2026, the landscape changed significantly: tax credits will gradually give way to a new hyper-amortisation regime. At the same time, the R&D, Innovation and Design Tax Credit will remain in place, continuing to play a key role in supporting companies’ innovative activities. So what should businesses expect? Read More

Reinforcing Integra International’s Global Presence at the Düsseldorf Accounting Summit

Integra International was represented by our Chief Communications Officer, Dr Vanessa Borg, at the Düsseldorf Accounting Summit on 16 and 17 September, joining an important gathering of professionals from across the international accounting and advisory community.

With an established presence across key international markets, Integra’s participation in leading industry conferences is an important part of maintaining and strengthening its profile within the global professional services sector. These platforms provide an opportunity to reinforce Integra’s position, showcase the strength and reach of its association, and highlight the value of being part of a truly international community of professionals and firms.

“Integra already has a strong international presence and reputation. Being present at key industry forums gives us the opportunity to strengthen that visibility, tell the Integra story and demonstrate the breadth, expertise and value of our association.”… Read More

UK Tax Incentives for R&D, Innovation and Growth

Author: David Lucas Partner Bright Grahame Murray Emperor’s Gate 114a Cromwell Road Kensington, London, SW7 4AG T: +44 (0)20 7402 7444  |  F: +44 (0)20 7402 8444 E: [email protected] W: www.bgm.co.uk

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

 

UK Tax Incentives for R&D, Innovation and Growth

The UK continues to position itself as an attractive jurisdiction for business and innovation, supported by a range of targeted tax incentives. These incentives sit alongside a main corporation tax rate of 25% (the lowest in the G7), as well as increased regulation and scrutiny driven by global alignment with OECD standards.

Approximately £12.8bn tax relief was given by UK government in 2023-24 (per the latest 2025 HMRC report) across innovation reliefs, creative sector reliefs and investment incentives.… Read More

Updates to R&D Tax Incentives in Greece

Author: George Giannopoulos Prooptiki SA E: [email protected] W: www.prooptikisa.gr

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

 

Updates to R&D Tax Incentives in Greece

 

Greek Tax Incentives for Research and Development R&D Projects – Updates

Greece has significantly strengthened its tax incentives for Research and Development (R&D), aiming to stimulate innovation, attract investment, and align national policy with OECD best practices. Recent legislative updates—particularly Article 35 of Law 5162/2024—transform the traditional flat super‑deduction into a more dynamic, performance‑based system that rewards collaboration, sustained R&D intensity, and high‑value innovation activities. We summarize the current framework, highlights key changes, and outline the practical implications for companies undertaking R&D projects in Greece.… Read More

Malta’s IP Box Regime and associated fiscal incentives

Author: David Borg ARQ Group / Partner –  Tax & Advisory E: [email protected] P: +356 2549 6000 Office Address: Ewropa Business Centre Level 3, Suite 701 Dun Karm Street Birkirkara BKR 9034 Malta

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

 

Malta’s IP Box Regime and associated fiscal incentives

The principal objective of this memo is to introduce Malta’s IP Box regime. This memo shall describe the following:

What IP-related deductions or incentives are currently available under Maltese tax law? What are the eligibility criteria for these deductions? Are there any conditions we should be aware of? What are the typical structuring considerations for maximising these benefits?… Read More

From Process to Impact Performance Management that Works

On 18 June, Vanessa, Chief Communications Officer of Integra International, delivered a session for Integra International member firms titled “From Process to Impact Performance Management that Works.” The session offered a practical and energising look at how firms can turn performance management into a genuine driver of accountability, engagement, and results.

The session opened by addressing a challenge many firms quietly share. Traditional performance management often requires significant time and effort, yet does not always deliver the impact it promises. The discussion explored where the gap typically lies, from compliance-driven reviews and inconsistent ratings to feedback that arrives too late to influence behaviour or realign effort with firm priorities. Participants of Member Firms were invited to reflect on which of these patterns felt most familiar in their own organisations.… Read More

Kim Beare of FMD Awarded Firm Manager of the Year by CPAFMA

Birmingham, Mich. – Kim Beare, Firm Administrator at Fenner, Melstrom & Dooling, PLC in Birmingham, MI is the 2022 recipient of the CPA Firm Management Association’s (CPAFMA) prestigious Firm Manager of the Year Award (FMAward), which honors senior level firm managers who have significantly impacted their companies.

Selection criteria for the FMAward focus on leadership, strategic impact on the firm, and the contribution and oversight of programs that contribute to overall growth, profitability, and fostering employee-friendly company culture.

“Fenner Melstrom, & Dooling is a great company to work for. I learn a lot from my involvement with CPAFMA that I’ve been able to bring back ideas and implement to make our firm stronger.” In addition to her role as Firm Administrator, she assists the FMD partners on the Management Committee, which is responsible for strategic planning.… Read More