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.

On January 1, 2015, Law No. 5493 entered into force, introducing amendments to the Tax Code of the Autonomous City of Buenos Aires ("TC") concerning the Stamp Tax.

For over 20 years the Argentine Republic has adhered to the "OECD Guidelines for Multinational Companies", through the "Declaration on International Investments and Multinational Companies" of the OECD.

Law 27349 (the "Law"), published in the Official Gazette on April 14 2017, also known as the Venture Capital Law, sets forth certain favorable conditions aimed at helping venture capital companies.

On September 23, 2015, the Argentine Congress passed a draft which amends Law No. 26,190, governing the National Promotion Regime of Power Generation from Renewable Sources.

The Legislature of the Autonomous City of Buenos Aires enacted on 5th of September of 2019, Law No. 6195/2019 that provides for a large tax amnesty.

Another step towards the Argentine access to OECD (Organization for Economic Co-operation and Development).

Based on the principle of free will, the future spouses have now the possibility of opting, by entering into marriage conventions; between (i) a shared property regime, or (ii) a separate property regime.

El 16 de noviembre de 2016, Argentina y Suiza firmaron una declaración conjunta sobre la introducción con carácter recíproco del intercambio AEOI.

On October 7, 2016, the Argentine Tax Authorities (AFIP) issued Resolution No. 3943 (the "Resolution")...

On Sep 20, 2017 the National Tax Bureau issued General Resolution E- 4130/2017 (the "Resolution") within the framework of action 13 of the project "BEPS" launched by the OECD and the G20.

On the 7th of April of 2018, Decree N° 279/2018 was published in the Official Gazette through which the Executive Power regulated the way Income Tax is introduced related to stocks sells made by foreign beneficiaries.

El 28 de Julio de 2017 se publicó en el Boletín Oficial la Resolución General 4099/2017 (la "Resolución") de la Administración Federal de Ingresos Públicos ("AFIP").

On April 17 of 2019, the Decree of Necessity and Urgency Nº274 / 2019 was published in the Official Gazette, through which the National Executive revokes the Law on Fairness in Trade (Nº22,802).

Non-remunerative allowances and procedure prior the dismissals of an employee without a justified cause are the two subjects introduced by the Decree N° 1043/2018 published in the Official Gazette on November 13, 2018.

The Argentine Securities Commission ("CNV") issued General Resolution No. 710 which introduces the concept of the Global Investment Advisory Agent, regulated under Chapter VII, Title VII.

We know that, although the USA has subscribed the multilateral agreement of the OECD on Administrative Assistance in Tax Matters ("MCAA"), the fact is that they have not ratified it yet.

On June 29, 2019 the trade union of Argentina, Brazil, Uruguay and Paraguay ("Mercosur") closed a free trade agreement ("FTA") with the European Union ("EU").

Javier Canosa wrote an article about why Argentina is an example of abusive or aggressive tax collection.