Regulation of the RIMI: Joint General Resolution 5849/2026 ARCA – Secretariat of Energy – Secretariat of Agriculture, Livestock and Fisheries Published in the Official Gazette: May 19, 2026 By María Soledad González Executive Summary Joint General Resolution 5849/2026, issued by the Customs and Tax Collection and Control Agency (ARCA), the […]
Amendments to the IGJ Regulatory Framework The General Inspection of Justice (Inspección General de Justicia – IGJ) has issued General Resolution No. 3/2026, introducing structural amendments to General Resolution No. 15/2024, which constitutes the agency’s main regulatory framework. The reform’s primary objective is to eliminate requirements that the agency considers […]
An Important Limit on Municipalities: The Need to Demonstrate Effective Service Delivery and the Proportionality of the Tax By Marìa Soledad González 1.Summary Administrative Court No. 1 of Trenque Lauquen rendered judgment in the case “Cornejo, Pedro José and others v. Municipality of Daireaux,” in which four taxpayers owning rural […]
New Corporate Governance Code for State-Owned Companies and Enterprises Through Resolution 131/2026, the Office of the Comptroller General of the Nation (SIGEN) approved a new Model Corporate Governance Code. Who does it apply to? ◻️ It must be adopted by companies and enterprises with state participation. ◻️ Excluded are those […]
The Regulatory Framework for the Incentive Regime for Medium-Sized Investments (RIMI) Commentary on Decree 242/2026 By María Soledad González On April 13, 2026, Decree 242/2026 was published in the Official Gazette, through which the National Executive Branch regulated the Incentive Regime for Medium-Sized Investments (RIMI), created by Title XXIII of […]
The Incentive Regime for Medium-Sized Investments (RIMI): Benefits, Conditions, and Scope By María Soledad González The enactment of the Labor Modernization Law No. 27,802 (Official Gazette 03/06/2026), among a series of labor and tax reforms, created a tax incentive regime aimed at micro, small, and medium-sized enterprises that wish to […]
Argentina: Key Legal News 2025 – 2026 Introduction With the end of the summer recess in the Southern Hemisphere, it is timely to review the most relevant legal reforms that took place in Argentina between March 2025 and March 2026. The period is characterized by an intensive agenda of structural […]
Buenos Aires, February 2026 REPORT European Union – Mercosur Agreement (EMPA + Interim Trade Agreement) Scope, Economic Content, Opportunities, and Status of the Entry-into-Force Process Executive Summary The agreement between the European Union and Mercosur inaugurates a new stage in transatlantic economic integration, creating the largest free trade area ever […]
By Clara Fazio The labor modernization bill is in its final stage of legislative approval. After receiving preliminary approval with amendments in the Chamber of Deputies on February 19, the initiative returned to the Senate for its final consideration. Final approval is expected in early March, following the achievement of […]