ARGENTINA Law and Practice Contributed by: Roberto Durrieu, Tomas Guido and Aranzazú Sesma Lasierra, Estudio Durrieu
determine the liability of a person who, without being the taxpayer, commits a crime on behalf of, with the help or for the benefit of a person of ideal existence, a mere de facto association or an entity that, despite not having the status of a legal entity, the regulations attribute to it the status of a taxpayer. Likewise, with respect to money laundering, smuggling and exchange crimes, the liability of the legal entity is established when the crimi - nal acts have been carried out in its name, with its intervention, or for the benefit of the legal entity, in which case penalties are applied to the company. Finally, there is the figure of the “de facto administrator” for the cases in which it is demonstrated that there is a person operating behind the authorities formally designated in the companies. 2.6 Lobbyists In Argentina, lobbying activities are not com - prehensively regulated by a single national law. However, certain laws and regulations address aspects of lobbying, particularly in the context of transparency and public administration. • Law No 27,275 this law on access to public information includes provisions that promote transparency in public decision-making processes, indirectly affecting lobbying by requiring public officials to disclose certain interactions with interest groups. • Sector-specific regulations various sectors, such as healthcare and energy, may have specific regulations that govern interactions between public officials and private entities, ensuring transparency and accountability. • Provincial and municipal regulations some of these have enacted their own lobbying regu - lations, outlining registration requirements for lobbyists, disclosure of lobbying activities,
and the need for transparency in communica - tions with public officials.
3. Scope of Application 3.1 Limitation Period
The maximum time limit that applies to corrup - tion offences is the maximum term of the antici - pated sentence, which may not exceed 12 years. The term is suspended while the public official remains in a public position. It is established that the official’s position must have the potential to hinder the investigation for the suspension of the statute of limitations to be applicable. 3.2 Geographical Reach of Applicable Legislation Argentine law assumes jurisdiction for crimes committed or whose effects must be produced in the territory of the Argentine nation, or in plac - es subject to its jurisdiction. In addition, Argentina assumes jurisdiction for crimes committed abroad by agents or employ - ees of the Argentine authorities in the perfor - mance of their duties, as well as for the crime of international bribery committed abroad by Argentine citizens or legal entities domiciled in the Argentine Republic (Article 1 of the Criminal Code). 3.3 Corporate Liability Argentina adopts the criminal liability of the legal person related to bribery and influence-peddling, national and transnational, negotiations incom - patible with the exercise of public functions, illicit enrichment of officials and employees, aggravat - ed false balance sheets and reports, according to Law No 27,401, which regulates the responsi - bility of persons and corporate entities. Individu -
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