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Article

Stockoptions en Startups en la Argentina y los Estados Unidos

Publication: Revista del Código Civil y Comercial, 2022

Author: Nicolas Malumian

Category: Capital de Riesgo (Venture Capital & Startups)

Abstract

Brief comments on the restrictions to provie stockoptions in relation with Argentine companies and the main legal and tax points regarding stockopitons on US companies, in particular with Argentine employees

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Comparative analysis of the main legal vehicles used for private equity and venture capital funds managed from Spain and Latin America, covering Limited Partnerships (Delaware), Spanish ECR/FCR/SCR, Irish ILP (QIAIF), Luxembourg SCSp/RAIF/SIF/SICAR, and Argentine ordinary trusts (fideicomisos). The article examines their legal structure, governance, transferability restrictions, and tax treatment — including carried interest, capital gains exemptions, and income tax implications for foreign investors.

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El Venture Capital en los Estados Unidos y el nacimiento de la Limited Partnership en New York

Publication: LA LEY 06/11/2025, 1. - TR LALEY AR/DOC/2819/2025., 2025

Author: Nicolas Malumian

Brief explanation of development of Venture Capital in the US, the creation of the Limited Parnerships in New York and the capital commitments and distribution to the limited partners.

Article

Holding para una expansión internacional

Publication: Diario La Ley, 2024

Author: Nicolas Malumian

Brief explanation of main tax issues in relation with the US and Argentine Income Tax for Argentine resident individual that are shareholders of a US C Corp that owns operative companies in Latin America