2026年在委内瑞拉经商

Doing Businessin Venezuela2026 Table of Contents 1.Corporation (Sociedad Anónima or Compañía Anónima).......................22.Limited Liability Company (Sociedad de Responsabilidad Limitada).....33.General Partnership (Sociedad en Nombre Colectivo)...........................44.Simple Limited Partnership (Sociedad en Comandita Simple)...............45.Stock Limited Partnership (Sociedad en Comandita por Acciones).......56.Branches................................................................................................57.Law of Registry and Notaries.................................................................58.Non-governmental and non-profit organizations.....................................6 Foreign Investments.............................................................................71.Persons/Subjects Governed under the LPFI..........................................8 2.Direct Foreign Investments and Foreign Investors.................................83.Import of Technology and Trademark and Patent License.....................94.Inspection Powers, Preventive Measures and Sanctions.......................95.Tax Benefits or Incentives:...................................................................106.Investment Protection...........................................................................12 Tax System.........................................................................................141.General Issues.....................................................................................15 2.Income Tax...........................................................................................153.Double Tax Treaties.............................................................................174.VAT......................................................................................................175.Financial Transactions Tax...................................................................186.Net worth tax........................................................................................187.Local Taxes..........................................................................................198.Tax Coordination and Harmonization Law of the States andMunicipalities........................................................................................19 1.Imports.................................................................................................262.Exports.................................................................................................273.Customs System..................................................................................27 4.General Rules on the Valuation of Goods............................................285.Means of Defense to Appeal Against the SENIAT...............................286.Foreign Exchange Control in Venezuela..............................................287.Exoneration of certain goods................................................................29Labor Legislation................................................................................301.Fundamental Elements.........................................................................312.Sources of Labor Provisions.................................................................313.Principle of Prevalence of Reality.........................................................324.Non-Waiver Principle............................................................................325.Mandatory Benefits and Payments.......................................................326.Suspension of the Employment Relationship and EmployerSubstitution...........................................................................................327.Termination of the Employment Relationship.......................................338.Occupational Health and Safety...........................................................339.Collective Matters.................................................................................3410.Social Security and other Mandatory Contributions..............................3411.Employment Litigation Proceedings.....................................................34Mergers and Acquisitions...................................................................361.Legal Environment...............................................................................372.Shares versus Assets...........................................................................37Securities Market................................................................................401.General Overview.................................................................................412.Securities Brokerage............................................................................423.Investment Advisory Services..............................................................424.Rules on Tender Offers........................................................................425.National Public Debt B