New CNV regulation: greater flexibility for real estate trusts and key clarifications on PyME CNV The CNV published General Resolution 1105/2026, which introduces significant amendments to the Regulations (N.T. 2013, as amended), with a direct impact on real estate financing and on the use of financial trusts as capital market […]
The National Securities Commission (CNV) issued General Resolution No. 1104/2026, through which a draft regulation on the change of public offering regime for issuers with authorized shares is submitted to public consultation. The initiative aims to specifically regulate the transition from the General Public Offering Regime to special regimes with […]
Analysis of the Simplified Sworn Tax Return Regime Approved by the Fiscal Innocence Law 1. Preliminary considerations Law No. 27,799, known as the “Fiscal Innocence Law,” introduces, through Chapter III, a Simplified Sworn Tax Return Regime for Income Tax (the “Regime”), applicable to individuals and undivided estates that meet certain […]
Fiscal Innocence Law and the Reform Introduced to Law No. 11,683 I. Introduction The enactment of Law No. 27,799, known as the “Fiscal Innocence Law,” introduces structural amendments to Law No. 11,683, directly altering the regime of infractions, penalties, and statutes of limitations. Below is an analysis of the main […]
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 […]