Registration of the underlying work with the local Copyright Office, however, may have material income tax implications. The Trademark Law provides that the ownership of a trademark and the right to its exclusive use are obtained only by registration with the Registry of Trademarks. Accordingly, registration rather than use confers proprietary rights. The duration of such propertary rights is 10 years, renewable indefinitely for periods of ten years if said trademark has been used within a period of five years prior to each renewal to market products, or render services, or as part of a name. This does not apply if the trademark has been used to market a product in a different class or if the trademark is part of a trade name.
Registration is based on the international classification and includes service marks.
Article 17 of the Constitution provides that the inventor is exclusive owner of his invention or discovery for the period established by law. New industrial products, new methods and the new applications of known methods are patentable. Revalidation of foreign patents is limited to the lesser of ten years or the remainder of the term granted by the original patent. Patents expire, inter alia, when the protected invention is not used locally for two years. Royalty payments made under a license agreement are considered Argentine-source income of the licensor and are subject to withholding.