Spouses and Agents Liable for Bribery Offenses

In Argentina, spouses and agents can be held liable for bribery offenses under certain circumstances. While they may not be considered principal offenders, they can still be punished as accomplices if they facilitate the commission of the crime.

Enforcement Authorities

The Argentine federal criminal courts have the powers of prosecution, investigation, and enforcement in cases of bribery and corruption. These courts are responsible for conducting investigations or searches, which can be delegated to the prosecutor. All national and local police forces are also at the disposal of the federal judiciary as court assistants to perform, execute, and comply with its orders.

Prosecution Powers

The courts have broad powers under the Code of Criminal Procedure, including:

• Requesting reports from public and private agencies
• Ordering procedural and precautionary measures aimed at avoiding and preventing obstruction to investigations and the escape of criminals
• Detaining the accused
• Prohibiting an individual from leaving the country
• Seizing and freezing assets
• Issuing search warrants
• Confiscating assets

Powers of Search/Compel Disclosure

The national and local police forces are empowered to conduct searches or compel disclosure by order of the federal courts.

Powers to Obtain Evidence

The national and local police forces can request reports from public and private agencies by order of the federal courts.

Power of Arrest

Both national and local police forces are empowered to make arrests by order of the federal courts.

Court Orders or Injunctions

The courts have broad powers under the Code of Criminal Procedure, including the power to issue court orders or injunctions aimed at preventing obstruction to investigations and the escape of criminals.

Convictions and Sanctions

For participating in bribery and corruption, the sanctions include:

• Imprisonment from one to six years
• Perpetual special disqualification from public office for public officers who receive gifts or promises
• Individuals who directly or indirectly give or offer gifts can also face imprisonment from one to six years
• Legal entities can be criminally liable for corruption crimes committed with their intervention or in their name

Safeguards

There are measures in place to safeguard the conduct of investigations, including:

• A process of appeal and judicial review
• The courts have broad powers under the Code of Criminal Procedure aimed at preventing obstruction to investigations and the escape of criminals

Tax Treatment

The Income Tax Law does not explicitly prohibit the deductibility of bribes, ransoms, or other payments arising from blackmail or extortion. However, it does specifically state that net losses arising from illegal operations are non-deductible. The government has also stated before the OECD Working Group on Bribery in International Business Transactions that the deductibility of bribes is implicitly prohibited by Argentine tax law.