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Spouses and Agents Liable for Financial Crimes in Argentina

In Argentina, spouses and agents can be held liable for financial crimes such as bribery and corruption. According to the country’s laws, individuals who facilitate the commission of a crime can be punished as accomplices, subjecting them to the same penalties as the main perpetrator.

Authorities Responsible for Investigation and Prosecution

The Argentine federal criminal courts are responsible for investigating and prosecuting cases of bribery and corruption. These courts have broad powers, including:

• Requesting reports from public and private agencies
• Ordering procedural and precautionary measures to prevent obstruction of investigations
• Detaining suspects
• Prohibiting individuals from leaving the country
• Seizing and freezing assets
• Issuing search warrants
• Confiscating assets

National and local police forces are also authorized to conduct searches and obtain evidence on behalf of the federal courts.

Powers of Prosecution

Prosecutors have the power to:

• Conduct interviews with suspects and witnesses
• Request reports from public and private agencies
• Order search and seizure warrants
• Obtain evidence through witness testimony

Judges, on the other hand, have the power to:

• Issue orders for detention or release of suspects
• Grant bail or prohibit travel
• Seize and freeze assets
• Confiscate assets

Sanctions for Bribery and Corruption

The sanctions for participating in bribery and corruption vary depending on the circumstances. For public officials who receive gifts or promises, the punishment can include imprisonment from one to six years and perpetual special disqualification from public office.

Individuals who give or offer gifts to public officials can also face imprisonment from one to six years. Public officials who are found guilty of bribery may be disqualified from public office for two to six years.

Legal entities can also be held criminally liable for corruption crimes if they have been carried out directly or indirectly with their intervention or in their name, interest, or benefit.

Safeguards and Appeal Process

There are measures in place to safeguard the conduct of investigations, including a process of appeal and judicial review. The criminal procedure code provides for the rights of suspects and defendants, including:

• The right to bail
• Access to legal counsel

Tax Treatment of Bribes and Other Payments

In Argentina, bribes and other payments arising from blackmail or extortion are not tax-deductible as business expenses. The Income Tax Law specifically prohibits the deductibility of net losses arising from illegal operations.