{"id":2397,"date":"2017-12-15T19:49:48","date_gmt":"2017-12-15T22:49:48","guid":{"rendered":"https:\/\/cspabogados.com.ar\/?p=2397"},"modified":"2026-08-19T12:56:03","modified_gmt":"2026-08-19T15:56:03","slug":"corporate-criminal-liability-in-argentina","status":"publish","type":"post","link":"https:\/\/cspabogados.com.ar\/en\/corporate-criminal-liability-in-argentina\/","title":{"rendered":"Corporate criminal liability in Argentina: a short term to establish a proper compliance program"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_pb_fullwidth_section et_section_regular et_block_section\"><div class=\"et_pb_fullwidth_post_title_0 et_pb_post_title et_pb_image_below et_pb_bg_layout_light et_animated et_pb_module\"><div class=\"et_pb_title_container\"><h1 class=\"entry-title\">Corporate criminal liability in Argentina: a short term to establish a proper compliance program<\/h1><p class=\"et_pb_title_meta_container\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">15 Dec 2017<\/span><\/p><\/div><\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p style=\"font-weight: 400;\">Law N\u00ba 27,401, establishing a specific regime on corporate criminal liability in Argentina, was published in the Official Gazette on 1 December 2017, and will become effective on 1 March 2018.<\/p>\n<p style=\"font-weight: 400;\"><strong>Criminal offenses<\/strong><\/p>\n<p style=\"font-weight: 400;\">Under Articles N\u00ba 1 and 2 of the Law N\u00ba 27,401, private legal entities<a name=\"_ftnref1\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/responsabilidad-penal-empresaria\/#_ftn1\"><span>[1]<\/span><\/a>\u00a0may be held accountable when either with their direct or indirect involvement, or on their behalf, interest or benefit, one of the following criminal offenses legislated by the Criminal Code of the Nation is committed:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>Local and international bribery, and influence peddling (Articles N\u00ba 258 and 258\u00a0<em>bis<\/em>\u00a0of the Criminal Code of the Nation);<\/li>\n<li>Negotiations incompatible with public office (Article N\u00ba 265 of the Criminal Code of the Nation);<\/li>\n<li>Illegal exactions committed by a public official in his \/ her benefit, or that of a third party (Article N\u00ba 268 of the Criminal Code of the Nation);<\/li>\n<li>Illegal enrichment of public officials and employees (Articles N\u00ba 268 (1) and (2) of the Criminal Code of the Nation); and<\/li>\n<li>Aggravated false balance sheets and reports (Article N\u00ba 268 of the Criminal Code of the Nation).<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">The liability will remain even though the crimes have been committed by an individual lacking capacity to represent the legal entity, as long as the legal entity has ratified the activity, even tacitly.<\/p>\n<p style=\"font-weight: 400;\">Failing to identify or prosecute the individual involved in the criminal offense does not impede to convict the legal entity, provided that the crime could not have been committed without the acquiescence of the legal entity\u00b4s bodies (Ley N\u00ba 27,401, Article Number 6). The individuals and companies liabilities are thus independent.<\/p>\n<p style=\"font-weight: 400;\"><strong>Penalties<\/strong><\/p>\n<p style=\"font-weight: 400;\">Law N\u00ba 27,401 provides for the following penalties: fines (ranging from two to five times the undue benefit that was obtained or that could have been obtained as a consequence of the crime); full or partial suspension of activities for up to ten years; suspension from participating in public bids of works and services \u2013 or in any State-related activity \u2013 for up to ten years; dissolution and liquidation of the legal entity if it has been established for the sole purpose of committing the crime, or such acts are the legal entity\u2019s principal activity; loss or suspension of government benefits; and publication of a conviction\u00b4s summary (Article N\u00ba 7). Additionally, the forfeiture of the assets that are the outcome of the crime also applies (Law 27,401, Article N\u00ba 10).<\/p>\n<p style=\"font-weight: 400;\">Pursuant to Article N\u00ba 9 of Law N\u00ba 27,401, the legal entity shall be exempted from penalties when simultaneously: (i) has spontaneously denounced the crime as a consequence of an internal detection and investigation activity; (ii) has implemented a proper integrity program before the facts under prosecution occur, and the breach of such a program has required an effort by the participants in the offense; and (iii) has returned the undue benefit obtained through the crime.<\/p>\n<p style=\"font-weight: 400;\">The statute of limitations to prosecute legal entities is of 6 years (Law N\u00ba 27,401, Article N\u00ba 5).<\/p>\n<p style=\"font-weight: 400;\"><strong>Compliance program<\/strong><\/p>\n<p style=\"font-weight: 400;\">The Law N\u00ba 27,401, in its Article N\u00ba 22 and following, regulates the characteristics and content of the integrity program, to prevent, detect, and correct the above-explained criminal offenses.<\/p>\n<p style=\"font-weight: 400;\">The existence of a compliance program is mandatory for legal entities to engage in certain public procuring (Law N\u00ba 27,401, Article N\u00ba 24)<a name=\"_ftnref2\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/responsabilidad-penal-empresaria\/#_ftn2\"><span>[2]<\/span><\/a>. However and in any case, if the legal entity has in place an integrity program, it may be benefited with the exemption of penalties in certain circumstances (see above the explanation on the exemption of penalties).<\/p>\n<p style=\"font-weight: 400;\">Under Article N\u00ba 23 of the Law N\u00ba 27,401, the integrity program must include at least the following elements:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>A code of ethics or conduct (or the existence of integrity policies and procedures), applicable to all directors, managers, and employees, regardless of the position or functions held, guiding the planning and enforcement of their duties or tasks, insofar as it prevents the commission of the crimes;<\/li>\n<li>Specific rules and procedures for preventing unlawful acts within the scope of public tenders, in the performance of administrative contracts, or in any other interaction with the public sector; and<\/li>\n<li>The performance of regular training for directors, managers and employees about the integrity program.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">The integrity program may also contain:<\/p>\n<ol style=\"font-weight: 400;\">\n<li>Periodical risk analysis and the consequent amendment of the program;<\/li>\n<li>Evident support for the program by the top management;<\/li>\n<li>Internal reporting channels, opened to third parties and promoted appropriately;<\/li>\n<li>A whistleblowers\u00b4 protecting policy;<\/li>\n<li>An internal investigation system, respecting the rights of those under investigation and imposing sanctions for the violations of the code of ethics;<\/li>\n<li>Procedures to check the integrity and history of third parties or business partners, including suppliers, distributors, service providers, agents, and intermediaries, when contracting their services;<\/li>\n<li>Due diligence during reorganizations and mergers and acquisitions transactions, to evaluate potential illegal actions or vulnerabilities in the legal entities involved;<\/li>\n<li>Continuous monitoring and evaluation of the integrity program\u00b4s effectiveness;<\/li>\n<li>An internal officer in charge of developing, coordinating and supervising the integrity program; and<\/li>\n<li>Compliance with the regulations issued on these programs by the federal, provincial, or municipal authorities.<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">Either their companies have regular business with the government or not, directors and managers in Argentina have a pressing 90-days term to put in place a proper compliance programme, not only to protect their companies but also their own liabilities against potential criminal offenses that partners, directors, managers, employees or any third party \u2013 acting on their behalf or not \u2013 may commit.<\/p>\n<p style=\"font-weight: 400;\">For additional information on these or any other issues related to doing business in Argentina, please, sign up for our\u00a0<a href=\"https:\/\/cspabogados.com.ar\/blog-legal\/\">Legal Blog<\/a>\u00a0or\u00a0<a href=\"https:\/\/cspabogados.com.ar\/contactenos-castro-sammartino-pierini\/\">contact<\/a>\u00a0us at any time.<\/p>\n<p style=\"font-weight: 400;\">\u00a0<\/p>\n<p style=\"font-weight: 400;\">Mario E. Castro Sammartino<\/p>\n<p style=\"font-weight: 400;\"><a name=\"_ftn1\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/responsabilidad-penal-empresaria\/#_ftnref1\"><span>[1]<\/span><\/a>\u00a0The Civil and Commercial Code of the Nation lists the private legal entities in its Article N\u00ba 148, and regulates them in Articles N\u00ba 151 and following. The criminal liability applies to all private legal entities, even when the State has a participation in them (Law N\u00ba 27,401, Article N\u00ba 1).<\/p>\n<p style=\"font-weight: 400;\"><a name=\"_ftn2\"><\/a><a href=\"https:\/\/cspabogados.com.ar\/responsabilidad-penal-empresaria\/#_ftnref2\"><span>[2]<\/span><\/a>\u00a0Contracts that must be approved by a public official with a rank equal to or higher than a minister; and contracts that fall under the national public procurement regime (Decree N\u00ba 1,023\/ 2001), the public works regime (Law N\u00ba 13,064), the public works concession regime (Law N\u00ba 17,520), and the public-private partnership regime (Law N\u00ba 27,328).<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">For additional information on these or any other issues related to doing business in Argentina, please,\u00a0<a href=\"http:\/\/eepurl.com\/WuawX\" target=\"_blank\" rel=\"noopener\">sign up<\/a>\u00a0for our Legal Blog or\u00a0<a href=\"https:\/\/cspabogados.com.ar\/contactenos-castro-sammartino-pierini\/\">contact us<\/a>\u00a0at any time.\u00a0Our publications exclusively express the\u00a0author\u00b4s opinion and do not purport to be legal counsel on any case. 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companies<\/h1>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_row_3 et_pb_row et_block_row\"><div class=\"et_pb_column_5 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_blog_0 et_pb_blog et_pb_bg_layout_light et_pb_posts et_pb_module\"><div class=\"et_pb_ajax_pagination_container\"><div class=\"et_pb_blog_posts et_block_module\"><article class=\"et_pb_post et_pb_post_id_225419 clearfix et_pb_blog_item_0_0 post-225419 post type-post status-publish format-standard has-post-thumbnail hentry category-companies category-corporate category-doing-business\"><a href=\"https:\/\/cspabogados.com.ar\/en\/register-a-foreign-company-in-argentina-2\/\" class=\"entry-featured-image-url\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1136513274.-380-x-256.jpg\" width=\"380\" height=\"253\" alt=\"register a foreign company in Argentina - inscribir una sociedad extranjera en Argentina\" class=\"et_pb_post_main_image\" srcset=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1136513274.-380-x-256.jpg 479w, https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1136513274.-380-x-256.jpg 480w\" sizes=\"(max-width:479px) 479px, 100vw\" \/><span data-icon=\"\ue050\" class=\"et_overlay et_pb_inline_icon\"><\/span><\/a><h2 class=\"entry-title\"><a href=\"https:\/\/cspabogados.com.ar\/en\/register-a-foreign-company-in-argentina-2\/\">What documents must be prepared to register a foreign company in Argentina?<\/a><\/h2><p class=\"post-meta\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\" rel=\"author\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">Dec 12, 2025<\/span> | <span class=\"entry-categories\"><a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/\" rel=\"tag\">Companies<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/corporate\/\" rel=\"tag\">Corporate<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/doing-business\/\" rel=\"tag\">Doing business in Argentina<\/a><\/span><\/p><div class=\"post-content\"><div class=\"post-content-inner\"><p>Registering a foreign company in Argentina to form or participate in a locally incorporated company involves preparing several documents abroad.. We can help you.<\/p>\n<\/div><a href=\"https:\/\/cspabogados.com.ar\/en\/register-a-foreign-company-in-argentina-2\/\" class=\"more-link\">read more...<\/a><\/div><\/article><article class=\"et_pb_post et_pb_post_id_225402 clearfix et_pb_blog_item_0_1 post-225402 post type-post status-publish format-standard has-post-thumbnail hentry category-companies category-corporate category-doing-business\"><a href=\"https:\/\/cspabogados.com.ar\/en\/establishing-a-subsidiary-in-argentina\/\" class=\"entry-featured-image-url\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1225619289.-380x254-1.jpg\" width=\"380\" height=\"254\" alt=\"Establishing a subsidiary in Argentina\" class=\"et_pb_post_main_image\" srcset=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1225619289.-380x254-1.jpg 479w, https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1225619289.-380x254-1.jpg 480w\" sizes=\"(max-width:479px) 479px, 100vw\" \/><span data-icon=\"\ue050\" class=\"et_overlay et_pb_inline_icon\"><\/span><\/a><h2 class=\"entry-title\"><a href=\"https:\/\/cspabogados.com.ar\/en\/establishing-a-subsidiary-in-argentina\/\">The Two-Step Process for establishing a subsidiary in Argentina<\/a><\/h2><p class=\"post-meta\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\" rel=\"author\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">Dec 8, 2025<\/span> | <span class=\"entry-categories\"><a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/\" rel=\"tag\">Companies<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/corporate\/\" rel=\"tag\">Corporate<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/doing-business\/\" rel=\"tag\">Doing business in Argentina<\/a><\/span><\/p><div class=\"post-content\"><div class=\"post-content-inner\"><p>Establishing a subsidiary in Argentina is a two-step registration process, governed by the General Companies Law No. 19,550 (Ley General de Sociedades), and overseen by the Public Registry (the General Inspectorate of Justice \u2013 Inspecci\u00f3n General de Justicia &#8211; in the Autonomous City of Buenos Aires or equivalent provincial registries).<\/p>\n<\/div><a href=\"https:\/\/cspabogados.com.ar\/en\/establishing-a-subsidiary-in-argentina\/\" class=\"more-link\">read more...<\/a><\/div><\/article><article class=\"et_pb_post et_pb_post_id_225376 clearfix et_pb_blog_item_0_2 post-225376 post type-post status-publish format-standard has-post-thumbnail hentry category-companies category-corporate category-doing-business\"><a href=\"https:\/\/cspabogados.com.ar\/en\/market-entry-in-argentina-branch-vs-subsidiary\/\" class=\"entry-featured-image-url\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1427715103.380x214.jpg\" width=\"380\" height=\"241\" alt=\"branch vs subsidiary in Argentina\" class=\"et_pb_post_main_image\" srcset=\"https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1427715103.380x214.jpg 479w, https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2025\/12\/iStock-1427715103.380x214.jpg 480w\" sizes=\"(max-width:479px) 479px, 100vw\" \/><span data-icon=\"\ue050\" class=\"et_overlay et_pb_inline_icon\"><\/span><\/a><h2 class=\"entry-title\"><a href=\"https:\/\/cspabogados.com.ar\/en\/market-entry-in-argentina-branch-vs-subsidiary\/\">Which is better for market entry in Argentina: a branch or a subsidiary?<\/a><\/h2><p class=\"post-meta\">by <span class=\"author vcard\"><a href=\"https:\/\/cspabogados.com.ar\/en\/author\/mario-eduardo-castro-sammartino\/\" title=\"Posts by Mario Eduardo Castro Sammartino\" rel=\"author\">Mario Eduardo Castro Sammartino<\/a><\/span> | <span class=\"published\">Dec 1, 2025<\/span> | <span class=\"entry-categories\"><a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/\" rel=\"tag\">Companies<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/corporate\/\" rel=\"tag\">Corporate<\/a>, <a href=\"https:\/\/cspabogados.com.ar\/en\/category\/companies\/doing-business\/\" rel=\"tag\">Doing business in Argentina<\/a><\/span><\/p><div class=\"post-content\"><div class=\"post-content-inner\"><p>When a foreign company decides to establish a permanent presence in Argentina, one of the first and most critical decisions is whether to operate through a branch or a subsidiary. <\/p>\n<\/div><a href=\"https:\/\/cspabogados.com.ar\/en\/market-entry-in-argentina-branch-vs-subsidiary\/\" class=\"more-link\">read more...<\/a><\/div><\/article><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section et_pb_section_parallax\"><span class=\"et-pb-parallax-wrapper\"><span class=\"et-pb-parallax-background et-pb-parallax-background-module--divi-section-4\" style=\"background-image:url(https:\/\/cspabogados.com.ar\/wp-content\/uploads\/2020\/05\/business-01.jpg)\"><\/span><span class=\"et_parallax_gradient\" style=\"background-image:linear-gradient(180deg, rgba(58,52,226,0.93) 0%,rgba(73,108,220,0.7) 100%)\"><\/span><\/span><div class=\"et_pb_row_4 et_pb_row et_pb_equal_columns et_pb_gutters2 et_block_row\"><div class=\"et_pb_column_6 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><h1>Contact us<\/h1>\n<\/div><\/div><div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p style=\"text-align: justify;\">It will be a pleasure to meet you personally at our offices, or to take your call.<\/p>\n<\/div><\/div><div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_animated et_pb_module et_flex_module\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\ue081<\/span><\/span><\/div><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Tte. Gral. 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et_pb_contact_form_container clearfix et_animated et_pb_module et_flex_module\" data-form_unique_num=\"0\" data-form_unique_id=\"7067d836e5cc6b8d0df5f1ee01accc26\" id=\"et_pb_contact_form_1\"><h1 class=\"et_pb_contact_main_title\">Send us an email<\/h1><div class=\"et-pb-contact-message\"><\/div><div class=\"et_pb_contact\"><form class=\"et_pb_contact_form et_flex_module\" method=\"post\" action=\"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2397\"><div class=\"et_pb_contact_field_0 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"name\" data-type=\"input\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_name_0\">Name<\/label><input type=\"text\" name=\"et_pb_contact_0_name_0\" id=\"et_pb_contact_0_name_0\" class=\"input\" data-required_mark=\"required\" data-field_type=\"input\" data-original_id=\"name\" placeholder=\"Name\" title=\"\" value=\"\" \/><\/div><div class=\"et_pb_contact_field_1 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"email\" data-type=\"email\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_email_1\">Email<\/label><input type=\"text\" name=\"et_pb_contact_0_email_1\" id=\"et_pb_contact_0_email_1\" class=\"input\" data-required_mark=\"required\" data-field_type=\"email\" data-original_id=\"email\" placeholder=\"Email\" title=\"\" value=\"\" \/><\/div><div class=\"et_pb_contact_field_2 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"message\" data-type=\"text\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_message_2\">Message<\/label><textarea name=\"et_pb_contact_0_message_2\" id=\"et_pb_contact_0_message_2\" class=\"et_pb_contact_message input\" data-required_mark=\"required\" data-field_type=\"text\" 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2018.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,1228,1274],"tags":[53,51,42,1556],"class_list":["post-2397","post","type-post","status-publish","format-standard","hentry","category-companies","category-corporate","category-doing-business","tag-companies-en","tag-corporate","tag-doing-business-in-argentina","tag-ff"],"_links":{"self":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=2397"}],"version-history":[{"count":2,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2397\/revisions"}],"predecessor-version":[{"id":225632,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/2397\/revisions\/225632"}],"wp:attachment":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=2397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=2397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=2397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}