The document discusses exporting iPods to Argentina. It notes that Argentina has over 40 million citizens under 30 years old and its IT industry and GDP are growing rapidly. However, exporting iPods would face high tariffs of 10-20% and taxes of 37-47%. Setting up a subsidiary in Argentina would give control over operations but open the company to double taxation, while a distributor would lack control. Financing options include U.S. loans and loans from Argentine banks.