On 6 December 2019, Argentina published Decree 824/2019 in the Official Gazette, which approves a reordered text of the Income Tax Law that takes into account prior amendments/modifications. In relation to this, Decree 862/2019 has been published, which approves the regulation of the reordered Income Tax Law. One of the key updates in the regulation is the inclusion of a list of non-cooperative jurisdictions, which is used for all purposes set forth in the Income Tax Law that reference "non…