Estudio Ymaz

...of public works (in their traditional model or by adopting modern forms, such as EPC and FIDIC) as well as goods supply. The Firm’s services, which are based on our clients’ needs, start from the preliminary stages of contracts, including procedures to establish a foreign corporation in the country, joint venture agreements, or the creation of new companies. Services further include private initiatives, public-private participation, and external or internal financing proposals for the corresponding agreements, including customary procedures of contractor selection (public or private bids, and direct contracting); as well as legal control and supervision of the development of contracts, the particular contractual relationship between the Company and the State and, eventually, the Regulators, users, consumers and third parties; defense against potential sanctions, renegotiations, amendments and tariff adjustments, final receptions, and in the contingency of insuperable conflicts, their termination. Specifically, Estudio Ymaz Abogados has worked with clients from several fields, such as nuclear power plants, hydro-electric plants, thermal power plants, drinkable water, sewage, ports, posts, railways, subways, highways, routes, bridges, waterways, housing, gas pipelines, high-voltage lines, renewable and non-renewable energy, hydrocarbons, etc. Moreover, we had the honor of participating in the development of general rules and regulations within our scope of expertise in administrative contracts. The Firm’s General Director acted as Coordinator of the Argentine Ministry of Justice Committee that drafted the bill for the establishment of the Régimen General de las Concesiones, Licencias y Permisos de Servicios Públicos Nacionales y Figuras Vecinas (General Rules for National Public Service Concessions, Licenses and Permits, and Related Aspects). The value of this project has been recognized in the country´s professional, academic and political circles. As a result of our expertise in important public projects, our Firm has gained experience and provides counselling for big private building projects, industrial plants, stationary power plants, EPCs, among others, in the drafting of agreements and during the different stages of the projects, including the protection of their interests within the changing scenario and regulations of the country.

...(in financial and capital markets), advice on equipment imports and exports, and active involvement in the development of new businesses and new business models that may arise in the market. The Firm provides advice on business contracts, either supervising the process or representing the company's interests in the dealings or agreements concerning different types of contracts, such as: transfer of technology and commercial establishments, goods supply, distribution and logistics, business representation, commercial agency, trusteeships, business purchase and sale contracts, etc. We have had the honor to participate on a draft bill for a more flexible application of joint venture agreements, the principles of which appear in the Argentine Civil and Commercial Code of 2015. The Firm has also been involved —through its member lawyers— both as arbitrator and mediator, in dealing with different corporate issues. Furthermore, we frequently prepare reports and judgments that have been acknowledged and appreciated as expressions of thorough knowledge of international and domestic law.

Due to the extensive experience our professionals have in this type of appeal, they act with sound judgement, resorting to the appeal to the Supreme Court when it is necessary. Moreover, the continuous follow-up of said Court's case law on this subject enabled the Firm to complete the third update, in the year 2000, of the aforementioned book, which is an indispensable reference for every professional who intends to bring a case to the Supreme Court. This branch of Law —and therefore, the Firm's experience in it— also includes the Amparo action (a summary proceeding for the protection of constitutional rights from direct injury), constitutional declarative action of certainty, and precautionary measures or autonomous judicial remedies to avoid irreparable damages. Thus, we have participated in important cases in which these actions were applied, in which provinces attempted to impose taxes and other fees on national projects or activities that were a matter of federal jurisdiction. One of those cases became a leading case in favor of the Firm’s clients.

To meet the requirements of those companies that carry out their activities in the entire country or in several provinces, Estudio Ymaz Abogados manages a wide network of correspondents throughout the country, in order to address the litigation needs in the different jurisdictions. When it is necessary to solve highly complex international jurisdiction disputes, the Firm relies on its specialists in International Law. Our Litigation Department stands out due to its expertise in complex proceedings. And it is also regarded for the thoroughness of its legal strategy, and for the meticulousness and thoroughness it applies at each procedural stage.

In this context, not only has Estudio Ymaz Abogados acted in defense of one of the parties, but it has also had the honor of having some of its partners appointed as party arbitrators by top international companies in such arbitrations related to very diverse business issues. In addition, our Firm introduced in the country the systematic knowledge of the Agreement on Promotion and Reciprocal Protection of Investments (APPRI) and the Bilateral Investment Treaties (BIT) as means of protection for investors. Different approaches by the Firm in this respect have been confirmed by recent arbitration awards of the International Centre for Settlement of Investment Disputes (ICSID), an international institution that manages conflict resolutions according to those international agreements. The first Argentine specialist on this subject is an associate of the Firm, and he has written a book that became a source of reference known to all those interested in the subject and that has enjoyed wide international acceptance. The knowledge and experience we have acquired on the intricacies of these Treaties, in purely legal aspects as well as the diplomatic and procedural characteristics of the arbitration provided for the solution of disputes, puts us in a strategic position to defend foreign investments. As a result, the Firm has witnessed an increase in requests for its services in this area of expertise from many foreign corporations.

Thus, along with our consultants, we work in collaboration with different agents in the real estate market (trusts and development companies, building companies, architects, engineers, real estate agencies, etc.), in urban development housing projects, offices or mixed-use developments, in addition to developments of gated communities and country clubs, assisting them in the planning of all stages of the projects (initial stage, building, marketing and after-sale). We also provide clients with advice and assistance in real estate investments and deals (purchase or sale, process of due diligence on the property, urban leasing, commercialization and administration).

For the provision of this service and upon the clients’ request, the Firm assigns an interdisciplinary team of professionals specialized in mining-related topics: financing, customs, taxes, land registry, the environment, among others. Regarding specifically legal matters, Estudio Ymaz Abogados leans on permanent consultants that are knowledgeable about the applicable national and provincial legislation, as well as international treaties signed by Argentina, in particular the Tratado de Integración y Complementación Minero (Mining Integration and Complementation Treaty) made with Chile.

We believe that this is a very important service we make available for our clients for the development of projects of great importance and their activities in environmental areas. Through the Binational Business Chambers of countries with higher environmental protection commitment levels, the Firm actively participates in initiatives related to different techniques and regulations aimed to raise awareness among companies about the efficient means of production that protect the environment.

Both models have been used to work on several tax planning cases in order to assist in making clients operations more profitable. We offer our clients the services they need to carry out the steps required to obtain national treasury pronouncements on applications for tax exemptions, tax returns, double taxing, non-retention certificates, easy terms of payment plans, etc. Moreover, we have extensive experience in defending our clients against national, provincial and municipal government tax claims. We have intervened both before the pertinent Internal Revenue Office and the Tax Court of the jurisdiction, in resolutions, demands, summary proceedings, executions, etc., from those government agencies. When we deemed it necessary, we appealed to the competent Court of Appeal. Finally, we have also developed tax criminal defenses