Page 4 - L'ITALIANO
P. 4

4PAGINA
CRONACA
L’ITALIANO GIOVEDÌ 7 MARZO 2019
ZA:GȇV+@ GVZ+
PsÀÊ􏰇ƃÀ􏰅Ä􏰇ÄÊ􏰅 ŵÄ1⁄2ϦÄ􏰇3­􏰅 􏰆3Ø􏰅À3Äsŝ &3ƃ­3­ƃ¦sÄ􏰇3Ŷ
VG@ǧ ȇ j/PO NJ EJNFUUP OPO DÏ NPUJWP OPO IP GBU UP OJFOUFx (JVMJB 4BSUJ TJ EJ GFOEF F DFSDB EJ SFTJTUFSF BT TJDVSBOEP DIF OPO IB JOUFO [JPOF EJ MBTDJBSF J  4UFMMF QFS QBTTBSF BM HSVQQP NJ TUP .B J WFSUJDJ EFM .PWJ NFOUP SFQMJDBOP DPO VOB TFDDB OPUB DIF SJDBMDB MF QB SPMF VTBUF EBM DBQP QPMJUJDP %J .BJP B DBMEP RVBOEP TDPQQJØ MP TDBOEBMP EFJ SJN CPSTJ OPO QBHBUJ BM HSVQQP j-FTQVMTJPOF EJ (JVMJB 4BS UJ Ï EPWFSPTB o GBOOP TBQFSF GPOUJ EFJ WFSUJDJ EFM .4 SJ DPSEBOEP DIF o OFJ DPOGSPO UJ EFMMB EFQVUBUB TJ Ï BWWJB UP JM QSPDFEJNFOUP EJTDJQMJ OBSF EBWBOUJ BM DPMMFHJP EFJ QSPCJWJSJ F TJ BUUFOEF MFTJ UPx &TJUP DIF B RVFTUP QVO UP QBSF TDPOUBUP
*OUBOUP BM QPTUP EFMMB SP NBHOPMB 4BSUJ Ï TUBUB FMFUUB DPO  WPUJ -FHB F .T BM MB QSFTJEFO[B EFMMB DPNNJT TJPOF (JVTUJ[JB 'SBODFTDB #VTJOBSPMP QBEPWBOB EJ PSJHJOF #VTJOBSPMP DPNQJ SÈ  BOOJ B MVHMJP Ï BM TVP TFDPOEP NBOEBUP QBSMB NFOUBSF FTTFOEP FOUSBUB OFJ DJORVF TUFMMF OFMMBQSJMF  F EJDF j4POP POPSBUB EJ RVFTUP OVPWP JODBSJDP DIF QPSUFSØ BWBOUJ DPO JM NBTTJNP JNQFHOP 3JOHSB [JP MB DPMMFHB 4BSUJ QFS JM MB WPSP TWPMUP EB TFNQSF DPO MB NBTTJNB EFEJ[JPOF 1FO TP TVCJUP QFSØ B UVUUP RVFMMP DIF DJ BTQFUUB VOP EFJ QSPW WFEJNFOUJ QJÞ JNQPSUBOUJ DIF TFOUP DPNF EPOOB F DP NF QBSMBNFOUBSF Ï MB QSP QPTUB EJ MFHHF TVMMB WJPMFO [B EJ HFOFSFx IB BTTJDVSBUP #VTJOBSPMP EPQP MFMF[JPOF
.B JO BUUFTB EFMMB EFDJTJP OF EFJ QSPCJWJSJ (JVMJB 4BSUJ DFSDB EJ EJGFOEFSTJ j$POGJ EP EJ SJNBOFSF OFM .PWJ NFOUP QFSDIÌ OPO IP GBUUP BTTPMVUBNFOUF OJFOUF *P OPO MBTDJP JM .4 JP MIP GBU UP OBTDFSFx TPUUPMJOFB TQJF HBOEP EJ OPO BWFSF JOUFO [JPOF EJ DIJFEFSF VO JODPO USP DPO JM WJDFQSFNJFS -VJHJ %J .BJP QFSDIÌ jOPO DÏ CJ TPHOPx 􏰊
                   *- $"40
Z¬ȇäØ􏰀ää􏰀ȇ􏰁¬ȇéÃȇÕØɤ􏰂ääÉȇ􏰁􏰀ȇÉ1⁄4äØ􏰂ȇÜ􏰂¬ȇ¬1⁄4¬􏰀Ø􏰁¬ȇ􏰁¬ȇ􏰂éØÉȇ¤¬􏰃ȇ􏰀ÕÕØÉô􏰀äÉȇ􏰁􏰀¬ȇÕØ􏰂􏰄􏰂􏰁􏰂Ãä¬ȇ􏰂Ü􏰂􏰄éä¬ô¬ :ÉȇÜ􏰄ÉÕÉȇ ȇÕÉØä􏰀Ø􏰂ȇ¤􏰀Üȇ¬ÃȇéØÉÕ􏰀ȇ􏰁ȅ􏰀􏰄􏰄ÉØ􏰁Éȇ􏰄ÉÃȇ#Ø􏰂􏰄¬􏰀Ǡȇ¬ÕØÉȇ􏰂ȇ+ÜØ􏰀􏰂1⁄4􏰂Ǡȇج􏰁é􏰄􏰂Ã􏰁Éȇ¬1⁄4ȇÕÉä􏰂Ø􏰂ȇØéÜÜÉ
À􏰅sƃ􏰆􏰇Ä3À􏰆􏰇sƃs­􏰈􏰅ƃ􏰇¦ƃ􏰉sÄ􏰆3ÊÊ3 2Ž&Ês¦􏰇sƃÄ􏰇ƃÊ􏰇Àsƃ􏰇­􏰆􏰇􏰅ÊÀ3ŗƃ¦ŽZ􏰅ƃ1⁄2À􏰅¬􏰅
QSFTFOUBSTJ BMMF FMF[JPOJ QFS *TSBFMF RVFMMF QBSMBNFOUBSJ DPO JM QSPHFUUP BWWJBUP 1FS RVFTUP TJ Ï GBUUB MBSHP BODIF MJQPUFTJ EJ VOJOUFTB QSFMJNJ OBSFBUSF DPOM*UBMJBDIFTJBH HJVOHFSFCCF JO DPSTB .B EJG GJDJMNFOUF QPUSFCCFSP QBSUJ SF J MBWPSJ TFO[B VO BDDPSEP DPO 3PNB
*M QSPHFUUP Ï PTUFHHJBUP EBM MB 5VSDIJB o DIF WFEF SJEVSTJ MB TVB JOGMVFO[B SFHJPOBMF F JM TVP SVPMP EJ IVC FOFSHFUJDP o F EBMM&HJUUP DIF JOWFDF QVO UB B VO BDDPSEP DPO /JDPTJB QFS USBTGFSJSF TVMMF TVF DPTUF JM HBT OBUVSBMF FTUSBUUP BM MBSHP EFMMJTPMB 1SPQSJP OFJ HJPSOJ TDPSTJ &YYPO .PCJM IB BO OVODJBUP EJ BWFS TDPQFSUP VO HJBDJNFOUP EJ HBT OBUVSBMF BM MBSHP EJ $JQSP VO CBDJOP DIF BWSFCCF VOB DBQBDJUÈ QBSJ B  NJMJBSEJ EJ NFUSJ DVCJ 0W WJBNFOUF BODIF MB 3VTTJB QSJODJQBMF GPSOJUPSF 6F OPO WFEF EJ CVPO PDDIJP JM OVPWP HBTEPUUP -B $PNNJTTJPOF
&¦ƃÊÏ­­􏰅¦ƃÄ3ÊÊ3¬sÀ􏰇­3 􏰆3ØÀ􏰅~~􏰅ƃÄ~ÏsÀ􏰅ƃsƃ ?ÊÀs­Ê3Ŗƃ􏰉À􏰇¦¦􏰇­􏰇ƃ1⁄2Ï􏰉¦􏰇􏰅Ä􏰇ƃ ÄϦƃ1⁄2􏰇􏰅􏰆􏰅ƃ􏰆􏰇ƃ􏰉Ï􏰅ÀÀs
6F IB EJDIJBSBUP DIF JM HBTEPU UP &BTU.FE Ï VO jQSPHFUUP EJ JOUFSFTTF DPNVOFx )B HJÈ TUBO[JBUP DJSDB  NJMJPOJ EJ FVSP QFS HMJ TUVEJ EJ GBUUJCJMJUÈ F PSB Ï JO BUUFTB EFMMB GJSNB QFS EFGJOJSF JM GJOBO[JBNFO UP j-B EFDJTJPOF o TQJFHB VO GVO[JPOBSJP 6F o Ï QSFWJTUB QFS MBVUVOOP EJ RVFTUBOOPx
-VOFEÓ B #SVYFMMFT DÏ TUBUB VOB SJVOJPOF EFJ  NJOJTUSJ EFMM&OFSHJB F QFS M*UBMJB FSB QSFTFOUF JM TPUUPTFHSFUBSJP "OESFB $JPGGJ $POUBUUBUP QFS BWFSF DIJBSJNFOUJ TVMMB QPTJ [JPOF JUBMJBOB MP TUBGG EFMMF TQPOFOUF .4 IB JOWJUBUP B SJ WPMHFSTJ EJSFUUBNFOUF BJ QJB OJ QJÞ BMUJ EFM NJOJTUFSP EFMMP 4WJMVQQP &DPOPNJDP .B OP OPTUBOUF MF SJQFUVUF SJDIJFTUF OPO Ï BSSJWBUB BMDVOB TQJFHB [JPOF VGGJDJBMF %FM DBTP IBO OP QBSMBUP B GJOF HFOOBJP BO DIF JM QSFNJFS (JVTFQQF $PO UF F JM QSFTJEFOUF DJQSJPUB /J LPT "OBTUBTJBEJT B NBSHJOF EFM TVNNJU .FE B /JDPTJB NB BODIF #FOZBNJO /FUB OZBIV F JM NJOJTUSP EFHMJ &TUF SJ &O[P .PBWFSP .JMBOFTJ EVSBOUF MB TVB SFDFOUF WJTJUB JO *TSBFMF .B BM NPNFOUP MJOUFTB Ï CMPDDBUB o
&M QSFTTJOH EJ USF 1BFTJ DIF DIJFEPOP JM SJTQFUUP EFHMJ JNQFHOJ QSFTJ -&VSPQB DIF PTTFSWB DPO JNQB [JFO[B HMJ TWJMVQQJ *M HPWFSOP DIF OJDDIJB QSFOEF UFNQP -F EVF BOJNF EFMMB NBHHJP SBO[B EJWJTF TVM EB GBSTJ -F QSPUFTUF DIF BSSJWBOP EBM UFS SJUPSJP 4FNCSB VO GJMN HJÈ WJ TUP DPO VOB USBNB OPUB BO DIF TF RVFTUB WPMUB JM QSPUBHP OJTUB OPO TJ DIJBNB 5BW P 5BQ NB i&BTU.FEw 6O QSP HFUUP EB PMUSF TFJ NJMJBSEJ EJ FVSP QFS DPTUSVJSF VO HBTEPU UP MVOHP QJÞ EJ EVF NJMB DIJMP NFUSJ DPO VO USBUUP TPUUPNB SJOP USB J QJÞ FTUFTJ BM NPOEP
 DIJMPNFUSJ  6O DBOB MF QFS QPSUBSF JO &VSPQB  NJMJBSEJ EJ NFUSJ DVCJ EJ HBT OBUVSBMF BMMBOOP EBJ HJBDJNFOUJ BM MBSHP EJ *TSBFMF F $JQSP WJB (SFDJB GBWPSFO EP MB EJWFSTJGJDB[JPOF FOFSHF UJDB F SJEVDFOEP DPTÓ MB EJQFO EFO[B EBMMB 3VTTJB -P TCPD DP JO *UBMJB Ï QSFWJTUP BE 0USBOUP VOB USFOUJOB EJ DIJMP NFUSJ B TVE EJ .FMFOEVHOP JM MVPHP JO DVJ UFSNJOFSÈ JM DPO UFTUBUP HBTEPUUP EFMMB 5BQ
*M QSPHFUUP i&BTU.FE1PTFJ EPOw 1PTFJEPO Ï JM OPNF EFM USBUUP USB *UBMJB F (SFDJB Ï HJÈ TUBUP BQQSPWBUP EBJ QSFDFEFO UJ HPWFSOJ JUBMJBOJ MFY NJOJ TUSP EFMMP 4WJMVQQP &DPOPNJ DP $BSMP $BMFOEB BWFWB TJ HMBUP OFM  VOB EJDIJBSB [JPOF DPOHJVOUB DPO J DPMMF HIJ EJ (SFDJB $JQSP F *TSBFMF " CFOFEJSF MJOUFTB DFSB BO DIF JM DPNNJTTBSJP FVSPQFP .JHVFM "SJBT $BÔFUF WJTUP DIF M6F TJ Ï JNQFHOBUB B DPGJ OBO[JBSF J MBWPSJ -B GJSNB EFMMBDDPSEP EFGJOJUJWP FSB QSFWJTUB FOUSP MB GJOF EJ NBS [P NB PSB M*UBMJB IB GBUUP TB QFSF EJ WPMFSTJ QSFOEFSF VO QP EJ UFNQP /POPTUBOUF
gÃȅ¬ÂÂ􏰀¤¬Ã􏰂ȇ􏰁􏰂1⁄4ȇ􏰄􏰀Ãä¬􏰂Ø􏰂ȇ􏰁􏰂1⁄4ȇ¤􏰀Ü􏰁ÉääÉȇb􏰀Õȇ􏰄©􏰂ȇä􏰂جÃ􏰂Ø􏰃ȇ􏰀ȇ@􏰂1⁄4􏰂Ã􏰁é¤ÃÉȇ¬ÃȇSé¤1⁄4¬􏰀ȇ􏰋£ÉäÉȇ􏰁ȅ􏰀Ø􏰄©¬ô¬É􏰌
  .BUUFP 4BMWJOJ TJ GPTTF TQFTP JO QSJNB QFSTPOB QFS TPTUFOF SF MVUJMJUÈ EJ RVFTUP QSPHFUUP EVSBOUF MB TVB WJTJUB JO *TSBF MF OFM EJDFNCSF TDPSTP j$SF EP JO RVFTUP QSPHFUUP o BWFWB EFUUP o F JOWJUP MF B[JFOEF JUB MJBOF B QBSUFDJQBSF /PO DÏ BM DVO JNQBUUP EJ UJQP BNCJFOUB MF "WFSF NBHHJPSJ GPSOJUVSF EJ HBT BJVUB B SJEVSSF JM DPTUP EFMMB CPMMFUUB QFS HMJ JUBMJBOJx
.B JM .4 EPQP BWFS EFMV TP HMJ BUUJWJTUJ QVHMJFTJ DPO JM WJB MJCFSB BMMB SFBMJ[[B[JPOF EFMMB 5BW PSB Ï EJ OVPWP TPU UP MB QSFTTJPOF EFM UFSSJUPSJP F EFHMJ BNCJFOUBMJTUJ 6OB USFO
UJOB EJ BTTPDJB[JPOJ IBOOP TPU UPTDSJUUP VOB MFUUFSB B (JVTFQ QF $POUF B -VJHJ %J .BJP F BM NJOJTUSP EFMM"NCJFOUF 4FS HJP $PTUB DIJFEFOEP EJ CMPD DBSF MPQFSB 1FS RVFTUP MFTF DVUJWP IB EFDJTP EJ QSFNFSF OVPWBNFOUF TVM UBTUP iSJO WJPw *M NJOJTUFSP EFMM"NCJFO UF BWSFCCF PSEJOBUP VOB OVP WB WBMVUB[JPOF EJ JNQBUUP BN CJFOUBMF
j*M HPWFSOP JUBMJBOP OPO DJ IB GPSOJUP NPUJWB[JPOJ DPO DSFUFx SBDDPOUB o TPUUP HBSBO [JB EJ BOPOJNBUP o VO EJQMP NBUJDP DIF MBWPSB QFS VOP EF HMJ BMUSJ 1BFTJ DPJOWPMUJ j-B
OPTUSB JNQSFTTJPOF o DPOUJ OVB o Ï DIF DJ TJBOP SBHJPOJ FMFUUPSBMJ EJFUSP RVFTUP TUPQ F OPO VO SJQFOTBNFOUP TVM NF SJUP .B OPO TBQQJBNP BODP SB TF EPQP MF FMF[JPOJ RVBMDP TB TJ TCMPDDIFSÈx *M WJB BJ MBWP SJ FSB QSFWJTUP HJÈ QFS RVF TUBOOP DPO MPCJFUUJWP EJ DPO DMVEFSTJ OFM HJSP EJ  BOOJ 1FS $JQSP F (SFDJB MPQFSB IB VOJNQPSUBO[B TUSBUFHJDB OPO TPMUBOUP EBM QVOUP EJ WJ TUB FDPOPNJDP BOESFCCF B TJ HJMMBSF VOB QBSUOFSTIJQ SFHJP OBMF NPMUP QJÞ WBTUB DPO *TSBFMF * HPWFSOJ EFJ USF 1BFTJ IBOOP GSFUUB QFSDIÌ WPHMJPOP
Redazione
ȇȇ
  Asesoriamento y Servicios Impositivo Asesoriamento y Servicios Contables Asesoriamento Societario Asesoriamento y Servicios Laborales y Provisionales
  ESTUDIO BMR
Tucuman 834 Piso 8°-CP 1049 Ciudad Autonoma de B. Aires Tel. (+54) 11 4322-5594/ 5237-0610 bmr@estudio-bmr.com.ar
www.estudio bmr.com.ar




































































   2   3   4   5   6