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The principle law governing the tourism industry was passed in 2009 and acts as the main regulator of national tourism development. Tourism Law No. 10 of 2009 adopted the Global Code of Ethics for Tourism and principles of sustainability. 158 Tourism policy is further articulated in Government Regulation No. 50/2011 concerning the National Tourism Development Master Plan 2010-2025. Government policy on tourism is based on sustainability criteria and on four key principles: pro-poor, pro-growth, pro-job, and pro-environment.

Argentina considers that the G-20's initiatives should neither duplicate nor replace the work being done in other international forums dedicated to specific issues such as, for example, the UNFCCC, where climate change is concerned.

With respect to the other negotiating areas, special importance is attached to the elimination of fisheries subsidies, an issue which, in addition to its commercial importance, is of fundamental significance for the environment and food security.

In general terms the award of a fiscal benefit is restricted to just one type of tax: one project cannot qualify simultaneously for advance refund of VAT and accelerated amortization of income/profits tax unless the product of the project is exclusively for export or concerns a clean production plan or a sustainable industrial reconversion plan.

Incentives are also available for specific sectors, namely fiscal benefits (tariff reductions, issue of vouchers for payment of national taxes, and fiscal stability arrangements) and/or non repayable contributions (ANR) to promote investment, production, innovation and competitiveness in specific sectors. The sectors that have benefited include agriculture and forestry; capital goods, information technology and telecommunications ; the automotive, motorcycle and parts industry ; the petroleum, gas and biofuels industry ; mining ; shipbuilding ; biotechnology and tourism (Chapter IV).

Provincial fiscal incentives: Physical or legal persons, whether Argentine or non‑Argentine, who invest in ventures involving activities in the fields of production, industry, agriculture, livestock, mining, real‑estate, tourism, new technology, alternative energy sources or services in sums in excess of Arg$150,000.

Finance for Renewable Energy Investment, Finance for Investment in Environmental Improvement in Production Sectors

Argentina also imposes other charges on the sale and importation of liquid fuels, natural gas, cigarettes and electric power (Table III.12). From 2008, to offset "peaks in demand", imports of gas oil and diesel oil were exempted from the tax on liquid fuels and natural gas, as well as from the tax on gas oil and liquefied gas for automotive use. Moreover, since 2010, under the Promotion Scheme for the Sustainable Production and Use of Biofuels, biofuels mixed with liquid fuels have been exempt from the tax on liquid fuels and natural gas.

Non economic prohibitions or restrictions are imposed to safeguard public health and morals and to protect the fauna, the environment and national security, as well as to fulfil commitments given under international agreements, such as the 1987 Montreal Protocol to which Argentina is a signatory. Prohibitions may be absolute or relative, with the possibility of exceptions in favour of one or more persons.

Most of the prohibitions in force have been imposed for reasons of public health or to protect the fauna and the environment (Table III.14).