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 […]
New CNV Regulation on Private Offerings: What Changes with General Resolution 1088/2025 Why it matters? The Comisión Nacional de Valores (CNV) has entirely replaced Title XX of its Rules (N.T. 2013 and amendments) and updated the private offering regime. General Resolution 1088/2025 consolidates and refines the “safe harbor” framework introduced […]
On October 22, 2025, the National Securities Commission (CNV) issued General Resolution No. 1087, expanding the Tokenization Framework previously established by General Resolutions Nos. 1069 and 1081. This new regulation marks a significant step forward in the modernization of Argentina’s capital markets and reinforces the country’s position as a regional […]
Resolution 400/2025: The Secretariat of Energy Takes a Key Step Toward the Normalization of the Wholesale Electricity Market On October 20, 2025, the Secretariat of Energy, under the Ministry of Economy, issued Resolution 400/2025, approving the new “Rules for the Normalization of the Wholesale Electricity Market (MEM) and Its Progressive […]
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, […]