Argentina published Law 27679 in the Official Gazette on 22 August 2022, which entered into force on the date it was published and provides for the reintroduction of the tax amnesty incentive regime originally introduced by Law 27613. Under the regime, the disclosure of unreported cash held domestically or abroad is subject to special tax rates provided that the disclosed amount is deposited in special accounts and invested in real estate projects to promote access to housing in Argentina. …