ARGENTINA Law and Practice Contributed by: Roberto Durrieu, Tomas Guido and Aranzazú Sesma Lasierra, Estudio Durrieu
1. Legal Framework 1.1 International Conventions
and regulatory frameworks exist beyond this pri - mary legislation. 1.3 Guidelines for the Interpretation and Enforcement of National Legislation The guidelines developed on the interpretation and application of the national anti-corruption legislation are as follows: • the National Integrity Strategy (formerly the National Anti-Corruption Plan, from 2019 to 2023); • agencies such as the Anti-Corruption Office ( Oficina Anticorrupción ), which provide rec - ommendations and frameworks to support compliance with anti-corruption laws, includ - ing Law No 27,401; • guidance for the creation and strengthening of integrity and transparency areas in trans - parency in national, provincial and municipal jurisdictions; • the “Guide for the Ethical Exercise of the Civil Service Public Service”; • the “Corruption and Integrity: Towards a New Preventive Approach” guidelines; and • guidelines for the development of integrity policies in state-owned companies. 1.4 Recent Key Amendments to National Legislation In the past 12 months, in Argentine criminal legislation,Law No 27,401 on corporate criminal liability and anti-corruption measures has seen adjustments aimed at enhancing compliance mechanisms for companies and increasing pen - alties for violations.
The main international conventions ratified by Argentina, relating to anti-bribery and anti-cor - ruption, are the following: • the Inter-American Convention Against Cor - ruption (Law No 24,759/27,430); • the United Nations Convention Against Cor - ruption (Law No 26,097); • the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (Law No 25,319); • the Mutual Assistance Collaboration Protocol in Criminal Affairs for MERCOSUR (Laws No 25,095 and 26,004); and • the Inter-American Convention on Mutual Assistance in Criminal Affairs (Law No 26,139). 1.2 National Legislation The relevant national legislation includes the fol - lowing: • the Argentine Criminal Code ( Código Penal Argentino ) (Law No 11,179); • the Law on Ethics in the Exercise of Public Office (Law No 25,188); • Law No 25,233 - Anti-Corruption Office; • Law No 27,401 - Corporate criminal liability, particularly in cases of bribery; • Law No 26,857 - Ethics in the exercise of public functions; • Law No 26,683 - Financial Information Unit; • the Inter-American Convention Against Cor - ruption (Law No 24,759/27,430); and • all the signed and ratified conventions. While the core offences are largely found within the Argentine Criminal Code, additional offences
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