Corporate Directors Facing a Tax Debt Can the granting of an administrative power of attorney determine who is liable for a debt of $254 million? Comments on the “Supermercados Mayoristas Makro” ruling By María Soledad González Serving on a company’s board of directors involves periodically taking part in acts that, […]
New Minimum, Living and Mobile Wage: Government arbitration after failed wage talks The National Council on Employment, Productivity and the Minimum, Living and Mobile Wage failed to reach consensus at its August 28 meeting, and under the authority granted by Article 137 of Law 24,013, the Ministry of Human Capital […]
Mandatory electronic invoicing for social monotributo taxpayers and subjects not subject to VAT ARCA published General Resolution 5893/2026 in the Official Gazette on August 31, extending the obligation to issue electronic invoices (or invoices through a Fiscal Controller, as applicable) to taxpayers who, until now, were allowed to invoice using […]
Gender-Based Workplace Violence: The Labor Court of Appeals Held the Employer Liable for Moral Damages over the Circulation of Intimate Images in the Workplace By Andrea Navarro Panel I of the National Labor Court of Appeals issued its judgment in “G., L. v. Banco de Servicios Financieros S.A. et al. […]
Federal Concessions Network: Stage III Awarded for the Operation and Maintenance of National Highways By Ana Guerin On August 24, 2026, the Ministry of Economy published Resolution No. 1379/2026, approving the award of the bids submitted in the public tender for the Federal Concessions Network (Stage III). The state-owned company […]
The IGJ Moves Forward with the Digitalization of Registration Procedures for All Filings As part of its efforts to modernize and reduce bureaucracy within the business ecosystem, the General Inspectorate of Justice (Inspección General de Justicia – IGJ) has implemented the digitalization of registration certificates for all of its procedures. […]
Digitalization of Argentine Corporate Law, From digital filings to digital companies Dolores M. Gallo I.- Introduction The digital transformation of Argentine corporate law has resulted from a gradual process through which technology has been progressively incorporated into different aspects of corporate activity. What began as the digitalization of isolated corporate […]
Tax Relief on the Check Tax for Crypto, Fintech, and Other Payment Operators Decree 475/2026 Through Decree 475/2026 (Official Gazette 06/18/2026), the national government expanded the exemptions under the Tax on Credits and Debits in Bank Accounts (“Check Tax”), applicable primarily to the Fintech and crypto sectors. The measure does […]
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, […]