In 2018, Switzerland will be part of the programme for the automatic exchange of financial information developed by the Organisation for Economic Co-operation and Development ("OECD").

The Executive Branch of Argentina issued Decree 206/2017 (the "Decree"), published in the Official Gazette on 28 March 2017...

On January 11th, 2018 Decree No 27/2018 (hereinafter, the "Decree") issued by the Argentine Executive Branch was published in the Official Gazette.

Through General Resolution N ° 789/2019, published on Friday, April 5, 2019, the National Securities Comission established certain parameters in order to harmonize and facilitate the exercise of the rights of shareholders ...

On May 18, 2017, the Argentine Tax Authorities issued General Instruction No. 2/2017, adopting the ruling of the Argentine Supreme Court of Justice in the cases "Hermitage SA" and "Diario Perfil SA".

On July 28th, 2017, General Resolution No. 4099/2017 (the "Resolution") of the Argentine Tax Authorities ("AFIP") was published in the Official Gazette.

The Argentine Tax Authorities ("ATA") issued Resolution No. 3986/2017, introducing a new identification code that will allow the operation of foreign entities that invest in Argentina but do not hold a tax identification number...

Now, the Civil and Commercial Code ("CCC") -currently in force-, more precisely Section 958 provides that the parties are free to enter and set forth the contents of the contract within the limits of the law, public order and morals.

The Argentine Tax Authorities ("ATA") issued on January 12, 2017 the Resolution No. 3985/17 (published in the Official Gazette on January 12, 2017) which made the Risk Profile System ("SIPER") official.

On December 3th of 2018, it was promulgated the law n ° 27,468 (the "Law"), enacted on November 15th, 2018.

On September 7th, 2015, the Federal Court in and for the City of Mar del Plata ruled in favor of the merger between business entities owned by the same economic group.

On January 11, 2018 the Argentine Tax Authorities ("AFIP") issued General Resolution No 4190/2018 ("GR 4190"), published in the Official Gazette on January 12th.

El 11 de julio de 2017 se publicó en el Boletín Oficial la Resolución General Nº 5/2017 de la IGJ por medio de la cual todos los trámites de constitución de SRL que ingresen bajo la modalidad de trámite urgente...

On November 18, 2016 the Executive Branch issued Decree No. 1179/2017 (the "Decree"), which implements article 18 of the Public Ethics Law – Law No. 25,188 (the "Law").

It is worth mentioning that a number of factors that are not yet defined will be taken into account. This will not involve a credit analysis, rather it will refer to the fiscal behaviour of each taxpayer.

On April 12, 2017, the Executive published Decree Law No. 252/2017 on the Official Gazette by which Law 27,349 was enacted (the "Entrepreneurs´ Law" or the "Law").

Por otra parte, desde la AFIP aseguran que está bajo análisis la posibilidad de incluir pasivos en el blanqueo.

On November 16 2016, the Executive Branch presented the proposed reform of Capital Market Law No. 26,831.

On April 5, 2019, the Central Bank of the Argentine Republic ("CBAR") issued the communication "A" 6664 that introduced amendments to the rules for the protection of users of financial services.

On April 13, 2019, Argentina and Luxembourg executed a Treaty to prevent double taxation. This DTT is not yet in force because that legislative ratification of both countries has not been approved.