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Duty of Information of Financial Institutions to the SII

On June 30, 2022, Law No. 21,453 was published, which introduced amendments to the Tax Code regarding various matters, including on the obligation of financial institutions to deliver to the Service of Internal Taxes (SII) information of people and/or companies in certain cases.


The Illegal Granting of Credit or the Dilemma of the Good Banker

In the course of 2021, the Supreme Court reached a significant milestone in the systematic elaboration and reconstruction of the liability of the Bank for abusive granting of credit.


Where Are You Going, Bankruptcy Law?

Every time we have approached to examine a legislative amendment to the bankruptcy regulations, we have not been able to avoid remembering to what extent the legislator is imbued with our wonderful literary genre: the picaresque.


Key Takeaways: 2021 ABA Private Target Mergers & Acquisitions Deal Points Study

The Study looks at several areas of negotiation, including financial terms, representations and warranties, covenants, closing conditions, and indemnification related provisions.


The Exemption of Publications of the DFs in the Official Gazettes and the Reduction of Costs for the Companies

The legislative effort to sophisticate and modernize the legal framework that supports corporate law, and ancillary provisions, accentuated during the pandemic reality experienced in 2022,  has lasted for almost two years.