ARGENTINA Law and Practice Contributed by: Roberto Durrieu, Tomas Guido and Aranzazú Sesma Lasierra, Estudio Durrieu
• Preparation of disclosure once the investiga - tion is complete, the company prepares a comprehensive disclosure report outlining the findings, the nature of the violation, and any steps taken to rectify the situation. This report should be thorough and transparent. • Submission to authorities the company submits the disclosure report to the relevant enforcement body, which is usually the Public Prosecutor’s Office ( Ministerio Público Fiscal ). This can be done formally by written commu - nication, ensuring that all necessary docu - mentation is included. • Co-operation upon submission, the company may offer to co-operate with the authorities by providing additional information or access to witnesses. This willingness to co-operate can be a critical factor in obtaining leniency. • Follow-up after submission, companies may need to engage in further discussions or negotiations with the authorities regarding the implications of the disclosure, potential penalties, and any compliance measures to be implemented moving forward. • Legal representation it is advisable for com - panies to engage legal counsel experienced in compliance and anti-corruption matters to navigate the self-disclosure process effective - ly and ensure that their rights are protected. 6.4 Protections Afforded to Whistle- Blowers If necessary, appropriate and special protective measures (eg, change of identity, police custody, relocation) must be taken to safeguard the life and physical integrity of the whistle-blower and his or her family, according to Law No 27,319. To this end, the National Program for the Protec - tion of Witnesses and Defendants was estab - lished to guarantee the physical and psychologi - cal integrity of all those persons who collaborate
in federal cases. In the same sense, the extent of protection is left to the discretion of the courts. Such measures are applicable even after the case has concluded. It is also imperative in the law to keep the informant’s identity confidential. 6.5 Incentives Provided to Whistle- Blowers There are economic compensations for inform - ants/whistle-blowers, according to Law No 27,319. The compensation regime establishes that, for the provision of information of relative relevance: • a sum of money not exceeding the equivalent of 1.5 minimum vital and movable wages will be paid; • a sum of money equivalent to the value between 1.5 minimum vital and movable wag - es, up to seven minimum vital and movable wages will be paid; • a sum of money equivalent to the value between seven minimum vital and movable wages up to 23 minimum vital and movable wages will be paid; and • a sum of money equivalent to the value between 23 minimum vital and movable wages up to 57 minimum vital and movable wages will be paid (see Resolution 917- E/2017).
7. Enforcement Trends 7.1 Enforcement
In criminal matters, there is the figure of forfeiture with respect to assets that are proven to be the proceeds of an illegal act. Likewise, the regulations provide for the initiation of a patrimonial investigation at the beginning of the initiation of the case as a way of safeguard -
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