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 […]
Decree 105/2026 introduces amendments to the regulatory framework of the Large Investment Incentive Regime (RIGI), approved by Decree 749/2024. The changes pursue three central objectives: 1.- Extend the deadline to adhere to the regime. 2.- Adjust key definitions, especially in energy and technology. 3.- Clarify operational, tax, and foreign exchange […]
The Senate has given preliminary approval to the Labor Modernization Bill, a wide-ranging reform—213 articles—that modifies core aspects of the Employment Contract Law and the labor court system. The debate now moves to the Chamber of Deputies. If approved, it would constitute one of the most profound labor reforms since […]
Decree 95/2026 does not directly order the transfer of the National Labor Courts, but it constitutes a relevant institutional step in that direction. Through this regulation, the President of the Nation delegates to the Chief of the Cabinet of Ministers the authority to sign, on behalf of the National State, […]