Argentina has published Law 27701 of 1 December 2022, which contains the budget measures for 2023. Some of the main measures of the law concern the revision of the tax amnesty regime for the disclosure of unreported cash/currency held domestically or abroad, including the expansion of the scope of eligible uses for disclosed funds to not only include investments in new real estate, but also investment in existing real estate. Further, new amnesty rules are added for a regime for the disclosu…