Corporate Tax 2026

ARGENTINA Trends and Developments Contributed by: Sebastián López Sansón, Rubén Darío Atim, Martina Pilar García Vidal and Bautista López González, Salaberren & López Sansón

funds within the formal financial system and reduc - ing potential adverse tax consequences for non- statute-barred periods, to the extent the regime’s protective effects remain available. The framework also places strong emphasis on finan - cial traceability and the use of formal payment chan - nels.

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