Through General Resolution No. 5866/2026 (hereinafter, “GR No. 5866/2026” or the “Resolution“), published in the Official Gazette on 29 June 2026 and effective as of 1 July 2026, the Federal Tax and Customs Revenue Agency (ARCA) amended General Resolutions No. 1415/2003 and No. 4291/2018, repealed General Resolutions No. 5824/2026, No. 2668, and No. 2719, and […]
Today, ARCA General Resolution No. 5868/2026 was published in the Official Gazette, extending until 31 December 2026 the exemption from the payment of VAT withholding and advance Income Tax withholding applicable to certain import transactions, as determined by the relevant tariff classifications. By way of background, General Resolution No. 2,281, as amended, established the Income […]
Abeledo Gottheil advised throughout 2025 and continues to advise during 2026 Mexicana de Industrias y Marcas (MIYM) in connection with its acquisition of 100% of the equity interests in Lácteos Karina S.A., Lácteos Aurora S.R.L., and Establecimientos San Ignacio S.A., as part of MIYM’s entry into and expansion within the Argentine dairy industry. Lácteos Karina, […]
By means of General Resolution No. 5855/2026 (the “Resolution“), published in the Official Gazette on June 3, 2026, ARCA repealed and replaced General Resolution No. 3,497 (DGI), updating the procedure for demonstrating compliance with the requirements necessary to claim the tax benefits available under the Double Taxation Agreements (“DTAs“) entered into by the Argentine Republic. […]
Section 80 of Employment Contract Law No. 20,744 (the “ECL“) requires employers, upon termination of the employment relationship for any reason, to provide employees with certificates setting forth information concerning the employment relationship, the position performed, training completed, and evidence of the payment of social security contributions. The Labor Modernization Law No. 27,802 (Official Gazette, […]
On June 1, 2026, Implementing Decree No. 406/2026 (the “Decree“) was published in the Official Gazette. The Decree amends the regulations implementing the Income Tax Law (Decree No. 862/2019) in order to reflect the amendments introduced by the Labor Modernization Law (Law No. 27,802). Law No. 27,802, enacted on March 6, 2026, expanded the scope […]