This strong performance has been facilitated by the more competitive cost situation, time zone compatibility with the United States of America, the high quality of human resources and Government policies. In addition, new software start-ups have taken advantage of growing use of the Internet and opportunities created around online and cloud-based services. This resulted in a 10-year plan (2004-2014) aimed at making the national software system more competitive internationally. The software law of 2004 (Law 25.922) provides tax incentives and other benefits to legal entities established or operating in Argentina, as long as they export software services, pursue quality certifications and dedicate efforts to R&D. In 2011, Law 26.692 modified some of the measures and extended certain tax benefits targeting the software industry until the end of 2019.