Corporate Tax 2026

ARGENTINA

Brazil

Paraguay

Chile

Uruguay

Buenos Aires

Argentina

Trends and Developments Contributed by: Sebastián López Sansón, Rubén Darío Atim, Martina Pilar García Vidal

and Bautista López González Salaberren & López Sansón

Salaberren & López Sansón (SyLS) is a boutique law firm headquartered in Buenos Aires, with an es - tablished office in Uruguay since mid-2023, and a team of ten fee earners dedicated to tax and corpo - rate matters. The firm operates as a fully integrated corporate and tax practice, advising on cross-border M&A, international tax structuring, wealth planning, tax controversy and corporate reorganisations, with particular depth in technology, blockchain, venture capital and regulated industries. The firm’s corporate

and tax teams work closely together on each man - date, delivering tailored solutions for sophisticated and non-standard matters. The firm is regularly in - structed by leading US, UK and Latin American firms as local counsel in Argentina. Recent clients include The Coca-Cola Company, Kaszek Ventures, Mercado Libre, Decentraland, Kavak, Pampa Energía, HSBC Bank plc, General Catalyst, and Boston Consulting Group.

Authors

Sebastián López Sansón is a founding partner of SyLS and a leading practitioner in corporate and tax matters, with a focus on technology-driven businesses and cross-border transactions. He advises

Rubén Darío Atim is a partner at SyLS and head of the domestic taxation and tax litigation practice. With over two decades of experience, he advises high net worth individuals, family groups and corporate clients

global technology and blockchain companies, venture capital funds, international investors and ultra-high net worth individuals on complex M&A transactions, corporate reorganisations, multi- jurisdictional structures, family trusts and international wealth planning. He holds a law degree and a specialisation in Taxation from the Universidad de Buenos Aires, and studied Tax at Harvard Law School, where he was a member of the Harvard Club of Argentina. He is a member of the Argentine Association of Fiscal Studies (AAEF).

on international structuring, domestic tax planning and controversy. Rubén leads cross-border wealth structuring, multi-jurisdictional reorganisations, and trust and estate arrangements, while also handling Argentine tax litigation, M&A and complex audits. He holds a law degree and a master’s in Tax Law and Public Finance, and a specialisation in International Tax Law. He is admitted to the Buenos Aires and Tucumán bar associations and is a member of the Argentine Association of Fiscal Studies.

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