DNU 366/2025: Reform of the Argentine Citizenship Regime by Naturalization The Emergency and Necessity Decree (DNU) No. 366/2025, issued on May 29, 2025, introduced substantial changes to migration policy regarding the acquisition of Argentine citizenship by naturalization. The main innovation is the change of jurisdiction, transforming a historically judicial process […]
M&A Transactions in Argentina. Choosing between an Asset Deal and a Share Deal Dolores M. Gallo 1.- Introduction Argentina’s evolving economic landscape is expected to drive an increase in M&A activity. After years of stagnation, the new administration has introduced pro-business reforms to stabilize inflation, attract foreign investment, and reduce […]
Reinstatement of the procedure for refunding advance payments of the PAIS Tax: General Resolution ARCA 5765/2025 The Tax Collection and Customs Control Agency (ARCA) established, through General Resolution 5765/2025, the reinstatement of the special procedure for the refund of advance payments of the PAIS Tax that could not be credited […]
On September 18, 2025, the Central Bank of the Argentine Republic (BCRA) published Communications “A” 8330 and 8331, introducing significant changes to foreign exchange regulations. These measures directly impact service exporters, companies with international operations, and investors interested in mergers, acquisitions, and projects in strategic sectors. Communication “A” 8330: Greater […]
Analysis of Resolution 57/2025 – Secretariat of Transport What does the new regulation establish? Resolution 57/2025 approves the incorporation of Amendment Circular No. 4 into the bidding documents for National and International Public Tender 504-0007-LPU25. This tender is part of the first stage of the Federal Highway Concessions Network, an […]
Reform of the Tax Balance Compensation Regime: Analysis of ARCA General Resolutions 5753/2025 and 5754/2025 The Tax Collection and Customs Control Agency (ARCA), through General Resolutions 5753/2025 and 5754/2025, has established a new comprehensive regime for the compensation of tax obligations. These rules replace and update the existing regulatory framework, […]
Buenos Aires Province Tax Collection Agency (ARBA) – New Collection Regime for Digital Wallets Through Regulatory Resolution 25/2025, ARBA established a new collection regime for the Gross Income Tax applicable to funds credited to payment accounts offered by Payment Service Providers Offering Payment Accounts (PSPOCPs). This collection regime will operate […]
Resolution 954/2025 – Undersecretariat for Consumer Protection and Fair TradeIn force from September 4, 2025 Introduction Within the framework of a public policy aimed at strengthening consumer rights and improving transparency in consumer relations, the Undersecretariat for Consumer Protection and Fair Trade, under the Ministry of Economy, has issued Resolution […]
CNV General Resolution 1082/2025 – Automatic Authorization of Open-End Mutual Funds (FCI) What did the CNV decide? The National Securities Commission (CNV) approved a new system that allows certain Open-End Mutual Funds to be created automatically, without the need to wait for prior CNV review. This applies only to funds […]
By means of General Resolution 1081/2025 dated August 20, 2025, the National Securities Commission (CNV) incorporated the second stage of the Tokenization Regime, initiated with General Resolution 1069/2025. Below are the main highlights of the regime in accordance with the changes introduced: Expansion of Tokenizable Securities The new regulation authorizes […]