On Monday, April 13, 2026, the regulation of the Regime for the Promotion of Medium-Sized Investments (RIMI), established by Law No. 27,802, was published through Decree No. 242/2026, thereby setting forth the operational conditions for its implementation. The regime is conceived as an intermediate mechanism within the investment promotion policy, aimed at those companies that […]
On March 30, 2026, National Labor Court No. 63 issued a preliminary injunction sought by the CGT a declaratory action for certainty—registered in the Collective Proceedings Registry—and ordered the suspension of the effectiveness and application of numerous provisions of Law No. 27,802 on Labor Modernization. The suspension shall remain in force until a final judgment […]
We are pleased to share that our partners, Javier Gelis and Joaquín E. Martinez, participated in the IBA Regional M&A Conference, “Mergers and Acquisitions in Latin America — Building Bridges Through Business: Rethinking M&A in the Americas,” held from March 23 to 25 at the Enjoy Punta del Este Resort & Casino in Punta del […]
Law No. 27,802 on Labor Modernization (the “Law” or the “Reform”) introduced a significant amendment in tax matters by incorporating clarifications to the tax residence regime set forth in Section 116 of the Income Tax Law (the “ITL”). Through Section 194, the Law adds three final paragraphs to Section 116 of the ITL, with the […]
In a recent and well-grounded decision rendered on March 3, 2026, in the case Mondelez Argentina S.A. v. Municipality of Puerto Madryn s/ Total Annulment of Individual Administrative Act (Case No. 8/2025), the administrative contentious court of the Province of Chubut ordered the suspension of the effects of a municipal administrative act that had unilaterally […]
Law No. 27,802 (“Law”) expands the exemption framework under the Income Tax Law (LIG) for real estate transactions. Ambiguities regarding the eligible taxpayers may require clarification in forthcoming regulatory provisions. Under Article 192, the Law replaces subsection (n) of Article 26 of the LIG, extending exemptions to operations involving properties intended as primary residences (“casa-habitación”). […]