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Decree 324, published in the Official Gazette of 29 March 1996, granted a 50% reduction in the ordinary VAT rate (10.5% instead of 21%) applicable to the construction of dwelling houses and to interest and commissions on loans from financial institutions to individuals (personal loans) and to individual and corporate entrepreneurs engaged in passenger transport by land.
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For further information contact Manuel G Diskenstien, Deloitte & Touche, Buenos Aires, Argentina - Tel: +54 1 326 4046, Fax: +54 1 326 7340
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