In this newsletter, we review two updates of interest to businesses: General Resolution (ARCA) 5903/2026, which replaced the transfer pricing regulations and which we analyze in an attached article; and the Supreme Court of Justice's decision in the "Pepsico" case, which upheld the invalidation of a municipal tax claim assessed using surveys conducted by a private company.

In this newsletter, we review two key updates of interest to businesses from the week of October 5 to 11: Law 27,826 (“Fiscal Innocence II”), which redefines the concept of significant discrepancy for the purposes of the three-year statute of limitations and reduces formal fines; and the ruling by Chamber V of the Federal Administrative Contentious Court in the “Pan American Energy” case, which declared the tax authority's taxing power extinguished due to the unreasonable duration of the proceedings.

The incorporation of automated companies into corporate law raises new legal challenges amid the growing development of artificial intelligence. This article examines the opportunities of automation, questions surrounding legal liability and the protection of partners and third parties, and the importance of ensuring transparency, traceability, and human oversight. It also highlights hybrid governance as an alternative to balance technological efficiency with legal responsibility.

Written by Gala Garriga and Rodrigo Díaz, it analyzes the effects of the recent reform introduced by Tax Innocence Law 27,799 on the Argentine criminal tax system.

In this article, Cristian Rosso Alba, Juan Marcos Rougès and Sebastián de la Bouillerie analyze the impact of General Resolution (AFIP) 4838/2020 on transfer pricing.

In this article for Bloomberg Tax & Accounting, Cristian Rosso Alba and Juan Marcos Rougès analyze the 2020 transfer pricing regulatory milestone: the enactment of General Resolution (ARS) 4717 and its alignment with the Income Tax Law.

In this chapter, Cristian Rosso Alba and Juan Marcos Rougès analyze the fundamental aspects of the corporate tax system in Argentina and the applicable tax rates for the 2021 period.

In this presentation, LATAXNET and WTS Global members analyze the exceptional tax relief measures and economic incentives implemented across Latin American countries to mitigate the impact of the COVID-19 health crisis.

In this article published in La Ley, Cristian Rosso Alba and Juan Marcos Rougès analyze the innovations and legal challenges posed by General Resolution (AFIP) 4717/2020, questioning its constitutionality in light of the Income Tax Law.