The provisions related to changes to the capital gains tax regime were established by Law 29,492 which was published in the Official Gazette of 31 December 2009. The Regulations were published on 21 January 2010. The following are some of the most important amendments. Corporate taxation (a) Resident legal entities. -   The profit on sales of shares by resident legal entities will be added to all the other income in order to calculate the net taxable income subject to the 30% income tax rate. Any kind of losses will be deductible from the taxable income. -   As of...