Современные парадигмы корпоративного права Аргентины

Вестник Воронежского государственного университета. Серия: Право. 2026. № 2. С. 311–321.

Бутакова Я. С.

The relevance of the article is due to the growth of economic ties with foreign individuals from Latin American countries, as well as the presence in the corporate ownership structure of Russian export holdings of subsidiaries or affiliated companies registered and operating in the Latin American region. The relevance of the topic is also related to the fact that in 2017, a new organizational and legal form of Sociedad por Acción Simplificada (SAS) business entities appeared in the Argentine legislation, which most meets modern requirements. But the legislator did not add this new corporate figure to the current basic (general) law, but followed the path of adopting a separate special act. At the same time, the new version of the Civil and Commercial Code of Argentina has given more room to the autonomy of the will in matters of corporate legal relations. This has critically expanded the list of sources regulating corporate legal relations. The scientific novelty of the work is due to the lack of research on modern Argentine corporate law. The paper presents the results of a study of the development of modern paradigms of corporate law in the country. The methodological basis consists of general scientific and private scientific methods: dialectical, deduction and induction, analysis and synthesis, comparative law, logical law. The author concludes that the institutional paradigm has dominated corporate law for a long time, but recent changes in corporate legislation indicate the growing importance of the contractual paradigm in regulating corporate legal relations. The purpose of the work is to build a system-integrated understanding of the modern paradigms of corporate law in Argentina. The practical significance of the article lies in the possibility of using its main provisions when referring to the institutions of corporate law in Argentina.

Keywords: comparative corporate law, гражданское и корпоративное право, Argentina PIL, societies in Argentina, Argentine corporate law, Аргентина МЧП, компании в Аргентине, корпоративное право Аргентины