Estudio Atchabahian

Experience and Leadership

Regional and
International projection

About us

Estudio Atchabahian, is a Legal & Tax Boutique that offers tailored advice to corporations, families and/or individuals, at any stage of development of their businesses and activities.

Experience and Leadership

Estudio Atchabahian, is a Legal & Tax Boutique that offers tailored advice to corporations, families and/or individuals, at any stage of development of their businesses and activities.

Agile, personalized and efficient

Based on taking into account the type of legal service currently required by local and international dynamics, our main objective is to provide it in an agile, personalized and efficient manner, in accordance with the demands required by modern economic and commercial traffic, aiming not only to the solution of conflicts, but also to their prevention and understanding, as a premise, that the client must not only be advised based on their consultation, but must also be permanently assisted and supported when making their decisions.

To this end, we have a group of highly trained linked professionals, whose work style is agile and competitive, with extensive experience and track record in the practice of law.

Regional and international projection

With the association of first-rate law firms, we are able to provide an outstanding and competitive regional and international service. In this way we understand to respond to the needs of both local and foreign entrepreneurs, who demand the provision of a global and integrated legal service.

Tax Law

Custom Law

Administrative Law

General corporate advice

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  • Assessment of tax situation
  • Proceedings before the judicial courts in the area of administrative jurisdiction (Federal Government, Province of Buenos Aires, Autonomous City of Buenos Aires, other provinces and municipalities), Tax Court of the Nation and Tax Court of Appeals of the Province of Buenos Aires, courts with federal jurisdiction throughout the Argentine Republic, and higher judicial instances.
  • Extraordinary appeals before the Supreme Court of Justice of the Nation.
  • Procedure before the Provincial Revenue Services of the entire Argentine Republic, as well as before the Municipalities.
  • Criminal defenses in the Economic Criminal and Tax Criminal jurisdiction.
  • Defenses and administrative challenges
  • Defenses in administrative procedures
  • Defenses before the National Tax Court
  • Tax claims

Administrative procedures:

    • Central Bank of the Argentine Republic: foreign currency settlements, among other administrative procedures.
    • Ministries or other governmental or non-governmental agencies
    • Special administrative procedures
    • Expropriations
  • Contracts
  • Corporate
  • Negotiations
  • Legal and Tax Compliance

Call us for a consultation at +549 11 4345-0791

Publications and Teaching

"Failure to comply with the terms and legal forms by the Public Administration in the sanctions of fine and closure", Notebooks of Tax Doctrine and Jurisprudence, Year II, Number 3, 2000.

Abel Atchabahian

“The Supreme Court of Justice defines the nature of the tax for undocumented departures”, Notebooks of Tax Doctrine and Jurisprudence, Year III, Nos. 4-5, 2000 and 2001.

Abel Atchabahian

“The tax credits of Law 24,073: Ignorance of the rights acquired by taxpayers. Note to the ruling of the Supreme Court of Justice of the Nation”

Abel Atchabahian

“Acceptance of the special regime for the cancellation of tax obligations, repealed retroactively: acquired rights of the taxpayer and their recognition by the high court”, Notebooks of Tax Doctrine and Jurisprudence, Year V, No. 8, 2003.

Abel Atchabahian

“International Fiscal Association: History and Objectives. Significance of the 59th IFA Congress 2005 Buenos Aires”, Tax Magazine, December 2005.

Abel Atchabahian

“Business Operations in Argentina”, co-author with Adolfo Atchabahian, Bureau of National Affairs publication, Bloomberg, Washington DC, United States of America.

Abel Atchabahian

“Presumptions and Fictions in the National Tax Regime”, Editorial La Ley-Thomson Reuters, 2014, co-author with Adolfo Atchabahian of Chapter XV “Presumptions in Tax Law: Its Application to Source Income Argentina obtained by foreign beneficiaries”.

Abel Atchabahian

“Tax losses and adjustment for inflation – The necessary proof of confiscation”, Mercojuris.com, 09/2020

Abel Atchabahian

“Extended moratorium for Pyme subjects. Covert discrimination?” Mercojuris.com, 08/2020

Abel Atchabahian

“Tax Advances in Income Tax and the Coronavirus Pandemic – Lessons from “Sensor Automation Agrícola S.A.” (5/4/20), Federal Chamber of Rosario –Economic reality at the time of payment –Inadmissibility of interest. “Real tax” and “Determined tax”, Mercojuris.com, 06/2020.

Abel Atchabahian

“The “Ultimate Beneficiary”. Long road towards effective fiscal transparency in the search for traits of humanity (Res. AFIP 4697/20)”, Mercojuris.com, 05/2020.

Abel Atchabahian

“Tax secrecy and its resignation in the ATP framework (DNU 332/2020)”, Mercojuris.com, 04/2020.

Abel Atchabahian

“Coronavirus vs. Taxes”, Mercojuris.com, 04/2020

Abel Atchabahian

“Customs perceptions regime – Its legal nature- Powers of the DGA – infraction art. 970 Customs Code- Determinant ruling of the Supreme Court of Justice of the Nation”, Mercojuris.com, 02/2020.

Abel Atchabahian

“The supervening unreasonableness of resolution 314/04 (MEyP) in relation to claims for repetition, return and reimbursement of taxes”, Mercojuris.com, 08/2019.

Abel Atchabahian

“Tax discussions before the National Tax Court. Payment Facilities Regime (AFIP 4434/2019). Scope and Limitations”, Mercojuris.com, 04/2019.

Abel Atchabahian

“The High Court and the unbreakable tax legality that is entrusted to the “most intimate body in the country”- “Camaronera” ruling, together with Dr. Sebastian Gorla, Mercojuris.com, 10/2014.

Abel Atchabahian

“The Tax Court of the Nation in the eyes of its protagonists”, Mercojuris.com, 04/2013.

Abel Atchabahian

“Interest in the calculation base for the regulation of legal fees. That is the question”, Mercojuris.com, 08/2012.

Abel Atchabahian

“Regime for collecting value added taxes and profits on imports for use or consumption”, Mercojuris.com, 08/2012.

Abel Atchabahian

“Delegation of Powers. Thrusts to the law of the Tax on Personal Assets”, together with Dr. Leandro Stok, Mercojuris.

Abel Atchabahian

“Gross Receipts Tax at its Most Crucial Hour. To be or not to be extraterritorial. The Attorney General before the C.S.J.N., in re “Petroarsa” and her overwhelming opinion “along with Dr. Leandro Stok, Mercojuris.

Abel Atchabahian

“The Cedines and their exchange rate. The letter of the law, first source of interpretation – in re “Ruiz, Julio C. c / AFIP”, s. 06/10/21”, together with Dr. Leandro Stok, Mercojuris.

Abel Atchabahian

“Solidarity Contribution” – “The Judge is the right made man” – Regulatory and supervisory news”, together with Dr. Leandro Stok, Mercojuris.

Abel Atchabahian

“The H.T.F.N. and its unavoidable competence to resolve the treatment of the tax called “Solidarity Contribution” of Law 27,605”, together with Dr. Leandro Stok, Mercojuris.

Abel Atchabahian

Professor of Business Law and Commercial Law at the Higher Institute of the Argentine Chamber of Commerce (1999-2002), in the careers of Marketing, Public Relations and Customs Clearance.

Abel Atchabahian

Full professor in the Diplomature of the Santo Tomás de Aquino University, Tucumán, in the "Taxation" career since 2021.

Abel Atchabahian

Contact information

info@atch.com.ar

54 11 4345-0791

Bartolomé Mitre 311, 4th floor, Autonomous City of Buenos Aires, CP 1036, Argentine Republic

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