Argentina’s Crackdown on Corruption: Who’s Liable and How

Introduction

In Argentina, corruption and bribery are considered serious offenses punishable by law. This article explores who is responsible for these crimes and the measures in place to prevent them.

Liability for Bribery and Corruption

According to the Argentine Criminal Code, public officials and individuals who receive or offer bribes can face imprisonment from one to six years, as well as perpetual special disqualification from public office.

• Spouses, Agents, and Associated Persons: While they may not be considered principal offenders, spouses, agents, and other associated persons can still be punished if they facilitate the commission of a crime. In such cases, they will face the same penalties as the main perpetrator.

Investigation and Prosecution

The Argentine federal criminal courts are responsible for hearing bribery cases and matters concerning corruption of public officials. These courts have broad powers to investigate and prosecute these crimes, including the power to:

• Request reports from public and private agencies
• Order searches and seizures
• Detain suspects
• Prohibit individuals from leaving the country
• Seize and freeze assets

The police are also authorized to conduct searches and obtain evidence on behalf of the courts. However, some officials may be granted immunity from testifying as witnesses.

Penalties for Bribery and Corruption

Individuals found guilty of bribery or corruption can face imprisonment and perpetual special disqualification from public office. Legal entities can also be held criminally liable for these crimes if they are carried out in their name, interest, or benefit.

Safeguarding Investigations

To safeguard the conduct of investigations, there is a process of appeal and judicial review in place. The Argentine government has also taken steps to prevent corruption, including implementing measures such as:

• Lifting bank secrecy
• Freezing assets

Tax Treatment of Bribery Payments

In terms of tax treatment, payments arising from bribery, blackmail, or extortion are not deductible as business expenses under Argentina’s Income Tax Law. The government has also explicitly stated that net losses arising from illegal operations are non-deductible.

Conclusion

As Argentina continues to crack down on corruption, it’s clear that individuals and entities must take responsibility for their actions. With stiff penalties in place and measures to prevent these crimes, the country is sending a strong message: corruption will not be tolerated.