Fiscal Innocence Law: Relevant Changes in the Application of the Tax Criminal Regime I. Introduction Last Friday, December 27, Congress passed Law No. 27,799, known as the “Fiscal Innocence Act”, which, among other amendments, introduces significant changes to the Tax Criminal Regime (Régimen Penal Tributario – RPT). The approved […]
Analysis of ARCA General Resolution 5798/2025 Transfer Pricing and International Transactions. Increase in the thresholds for information reporting (Amendments to General Resolutions 4717 and 5010) Key changes introduced by General Resolution 4717 (general regime) 1.1. Increase in thresholds that trigger reporting obligations General Resolution 5798/2025 introduces amendments to the transfer […]
Decree 892/2025 – Products regulated by ANMAT and SENASA. Facilitation of Imports and Commercialization Purpose Decree 892/2025 of the Executive Branch establishes a new framework for the importation and commercialization of goods in Argentina, based on the recognition of foreign certifications and technical authorizations, with the aim of simplifying procedures, […]
Important precedent: services rendered outside Argentina but used in the country – their non-taxability for Income Tax purposes The National Tax Court (Chamber B) has issued a particularly significant ruling for all companies that outsource operational services abroad. In the case of DirectTV Argentina S.A., ARCA made an ex officio […]
Introduction: A Challenging, Innovative, and Strategic Agreement On November 13, 2025, Presidents Donald J. Trump and Javier Milei reaffirmed a strategic alliance between the United States and Argentina through the presentation of a new Framework for a Reciprocal Trade and Investment Agreement, a pact of enormous relevance with deep economic, […]
A New Milestone in Competition Law: Decree 803/2025 Accelerates the Implementation of the National Competition Authority By Sofía Piris On November 13, 2025, Decree 803/2025 (“Decree”) was published, amending the regulations of Competition Law No. 27,442 (“LDC”) and marking a turning point for the antitrust regime in Argentina. The Decree—replacing […]
New Public Tender: The Mercosur Highway and the Return of Major Construction Companies The national government recently announced the results of the tender for the concession of the National Routes 12 and 14 corridors—known as the Mercosur Highway—a strategic axis for the country’s transportation and logistics network. The process marks […]
New Highway Concession Tender in Argentina – Implications for Investors The Argentine government has announced the launch of a national and international public tender to privatize more than 1,800 kilometers of strategic roads and highways, as part of the second stage of the Federal Concessions Network (RFC). This initiative, led […]
Subway Line F: Buenos Aires’ Most Ambitious Infrastructure Project in 25 Years The City of Buenos Aires has taken a historic step in urban infrastructure with Resolution RESOL-2025-568-MIGC, which authorizes the national and international public tender for the construction of Subway Line F, the first new line in 25 years. […]
Moratorium Law 6842 CABA and AGIP Resolution 461/25 Through Law No. 6,842, published on September 23, 2025, the Legislature of the Autonomous City of Buenos Aires approved a new Tax Regularization Regime (the “Regime”) applicable to all taxes administered and collected by the Administración Gubernamental de Ingresos Públicos (“AGIP”). Starting […]