A Constitutional Limit on Provincial Taxing Power: The Prohibition on Discriminating Against Interjurisdictional Commerce in the Calculation of the Gross Income Tax Base 1. Summary The Supreme Court of Justice of Argentina ruled in the case “YPF S.A. v. Province of Chubut re: declaratory action of certainty” (CSJ 57/2013 (49-Y)/CS1, […]
Decree 407/2026: Key Aspects of the Labor Reform Regulation and Its Impact on Companies, Unions, and Workers Through Decree 407/2026, published on May 29, 2026, the Executive Branch advanced the regulation of various aspects of Labor Modernization Law No. 27.802. The measure introduces significant changes in labor relations, collective bargaining, […]
Decree 408/2026 — Regulation of the Labor Assistance Fund (LAW No. 27.802, Title II) I. Executive Summary Decree 408/2026, published in the Official Gazette on June 1, 2026, approves the regulation of Title II of Labor Modernization Law No. 27.802, which creates the Labor Assistance Funds (FAL, by its Spanish […]
Major Changes in Income Tax for the Real Estate Market: New Exemptions in Effect from 2026 Are Regulated Through Decree 406/2026, the Government regulated the amendments introduced by Law 27.802 on Labor Modernization, bringing a significant change to the taxation of individuals and undivided estates involved in the real estate […]
IGJ Updates: Simplification for Foreign Companies (RG 4/2026) The General Inspection of Justice (IGJ) has issued General Resolution 4/2026. As part of the ongoing deregulation and modernization process of the State, the Resolution substantially simplifies the registration framework applicable to foreign companies operating in the Argentine Republic (whether through participation […]
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 […]