Program: Law of the Person and the Family

• Department: Department of Civil Law

FORMALITIES

Start date: June 21 2023.

Total hourly load: 60 hours, distributed in 10 classes of 6 hours each.

Day and time: Wednesdays from 15:00 PM to 9:00 PM. From 21/6/2023 to 6/21/2023 (two weeks of recess during the judicial recess).

Modality: online, via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the "Program: Person and Family" will be issued to those who meet the corresponding promotion requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma.

CONTENT

Module 1

(Wednesday 21/06/2023 to 02/08/2023 – two weeks recess during the judicial recess)

Person and law: concept and etymology of person and other related situations: legal personality and subject of law. The human being. The notion of “human species” and its protection. “Transhumanism”. The question of so-called non-human personhood: animals, artificial intelligence, and other cases.

Human rights: International treaties and normative provisions of Argentine law relevant to the formation of the concept of legal personality. International human rights law in the Argentine legal system. The role of the Inter-American human rights system. Impact of human rights on family and personal law.

Human rights related to life: (i) The right to life of the unborn child. Beginning of human existence. Historical background. National Constitution and international human rights treaties. The unborn child in the Civil and Commercial Code of the Nation. Abortion. (ii) End of human existence. Euthanasia and the debate surrounding "death with dignity." Regulation of end-of-life in the Civil and Commercial Code and special laws.

Requirements for verifying death. The corpse and human remains. Legal nature. Burial. The use of human remains for scientific purposes. Past legal personality.

Right to physical integrity: Human dignity and inviolability of the human person. The right to life and physical integrity. Applicable regulations. Legal nature of the human body. Dangerous acts. Acts of material and legal disposition over the human body. Particular characteristics of “consent” in this context. Medical treatments. Right to information. Organ transplantation. Legal acts relating to gametes and embryos. Prohibited practices. Advance directives and funeral arrangements.

Right to equality: Concept. Foundations. Constitutional and conventional sources. Suspect classifications.

Freedom of expression, right to honor, and protection of privacy: (i) Freedom of expression: concept, scope, and foundations. (ii) Right to honor: concept (subjective honor and reputation), constitutional protection, civil protection, and criminal protection. Honor of legal entities. The doctrine of "actual malice" and the Campillay doctrine. (iii) Right to protection of privacy: concept, the right to privacy and immunity from private actions, the general right to freedom, and damage to honor.

Persons in vulnerable situations: (i) Rights of children and adolescents: Minors. Childhood and adolescence. Autonomy, capacity, competence, and level of discernment. The notion of progressive autonomy. Minors, medical treatments, and the disposition of their own bodies. Cessation of minority. Emancipation: Causes and effects. (ii) Rights of persons with disabilities: Capacity. Legal and exercise capacity. Incapacity and restrictions on the capacity to act. Acts performed by a person with incapacity or restricted capacity. Impact of the registration of the judgment. Guardianship and support system. Involuntary commitment of persons with mental illness. Provisions of the Civil and Commercial Code. Law 26.657 on Mental Health. Distinction between voluntary and involuntary commitments. Requirements. (iii) Rights of older adults: Inter-American Convention on the Protection of Older Persons. Rights and duties of the State. Protection plans for older adults. Older adults in situations of special vulnerability. Program: Right of the

Module 2

Institutes of Family Law and Foundations of Family Relationships (Wednesday 09/08/2023 to 06/09/2023)

The protection of the family: Family. Concept. Models. Family status. Family law in relation to human rights. The protection of the family in the National Constitution and international treaties. The family in the jurisprudence of the Inter-American Court of Human Rights. Public order and autonomy of will. Various expressions of family structure. The right to family privacy.

Marriage: (i) Marriage as a natural institution. Its social and legal importance. The regulation of civil marriage in Argentine law. Characteristics and legal nature. Principles of freedom and equality. Requirements. Capacity to marry. Impediments to marriage. Ordinary and extraordinary celebration. Evidence. Vices of consent. Ineffectiveness: classification and effects. (ii) Personal effects of marriage: the personal relationship between spouses: nature and evolution. Marital rights and duties. The shared marital life project. Duty of fidelity: concept, basis, and scope in the Civil and Commercial Code. Duty of cohabitation: concept, basis, characteristics, exceptions. Duty of support: concept, scope, penalties for non-compliance. Duty of maintenance.

Parentage: (i) The parentage system in Argentine law: Parentage by birth, by assisted reproductive technology, and by adoption. The principle of equality in parentage matters and its scope. Impact of the best interests of the child in parentage matters. Parentage and the right to identity. Parentage and multiparentage.

(ii) Parentage by birth: its regulation. Actions for establishment and displacement. (iii) Parentage through assisted reproductive technology. Extracorporeal conception. Biological, philosophical, political, and legal debates. Procreational intent. Its regulation under Argentine law. Debates surrounding surrogacy. (iv) Parentage by adoption: Adoption and the child's right to live in a family. The right to know one's origins. De facto guardianship and irregular adoptions. The rights of the birth family and adoptive family in the adoption process. Types of adoption under Argentine law.

Parental responsibility: historical evolution, regulation in domestic law and constitutional and conventional law. Rights and duties arising from parental responsibility. Ownership and exercise.

Guardianship: its regulation. Characteristics. The evolution of the institution in light of applicable international treaties. The comprehensive protection of the child or adolescent as a guiding principle. Appointment of the guardian. Determination of guardianship. Special guardianship. Exercise of guardianship. Guardianship accounts. Termination.

Protecting the family from violence: (i) Children as victims of violence: international and domestic legal framework, protective measures. (ii) Women as victims of domestic violence: international and domestic legal framework; criminal and civil action; precautionary measures; follow-up; victim support. (c) Violence against older adults: legal framework. (d) Damages resulting from domestic violence: responsible parties; those obligated to report; treatment of the perpetrator.

MANAGEMENT TEAM

Dr. Ignacio E. Alterini

Director of the Department of Civil Law. Doctor of Law (Universidad Austral). Lawyer and Master in Business and Economic Law (UCA). Director of the Master's Program in Civil Law (Universidad Austral). Associate Professor in charge of Private Law I and Real Property Law and Associate Professor of Obligations Law and Tort Law (Universidad AustralHe delivered over one hundred lectures and other presentations. He is the author or co-author of nine books, including treatises, and numerous articles on legal research. He was an academic researcher at the Argentine Institute of Family Businesses. He is a member of the Institute of Real Estate Law at the Argentine Notarial University.

Dr. Francisco J. Alterini

Academic Coordinator of the Department of Civil Law. Lawyer (UCA), with distinguished academic standing. Diploma in Private Law (Universidad AustralPhD candidate in Law (Universidad Austral). Adjunct Professor of Private Law I and II, Obligations, Tort Law and Real Rights in the Universidad AustralHe participated in various congresses and symposia in his field. He is the author, co-author, and special contributor to several legal publications. He received the "Distinction for Excellence" award conferred by the Buenos Aires City Bar Association.

Prof. Pilar Quiñoa

Executive Coordinator of the Diploma Program. Lawyer and graduate in Private Law from the Faculty of Law of the Universidad AustralMaster of Laws from the University of Illinois (USA). Adjunct Professor of Family Law at the Law School of the Universidad Austral.

PROFESSORS

ALES URÍA, MARÍA DE LAS MERCEDES

Lawyer graduated from Universidad AustralDoctor of Law from the University of Seville. Master of Business Administration (MBA) from Rey Juan Carlos University in Madrid. Full Professor of Family and Inheritance Law at CEMA University and Salvador University. Head of Practical Training for the subject of General Theory of Law at the University of Buenos Aires. Author of several books and publications on specialized topics.

BASSET, ÚRSULA C.

Lawyer from the University of Buenos Aires and Doctor of Law from the Catholic University of Argentina. Professor of Family and Inheritance Law at the Catholic University of Argentina, University of Buenos Aires, and Inter-American Open University. Postgraduate professor at the Catholic University of Argentina and at the Universidad AustralSecretary General of the International Society of Family Law and Director of the Center for Family Research (UCA).

BOLZON, LORENA

Lawyer and PhD candidate in Law at the Catholic University of Argentina. Family Counseling Technician (Universidad AustralMaster's degree in E-learning (University of Seville, Spain). Dean of the Institute of Family Sciences of the Universidad AustralLecturer in Legal Clinic and Family Law at the Faculty of Law and in the Diplomas in Human Rights and Health Law of the Universidad AustralProfessor of Family Law in the Bachelor's Degrees in Family Sciences and Family Counseling.

FORNARI, MARÍA JULIA

Lawyer (UBA), Mediator. Adjunct Professor of Civil Law at the Faculty of Law of the University of Buenos Aires (UBA), Postgraduate Professor in Patrimonial Civil Law at the Pontifical Catholic University of Argentina (UCA).

GALLI FIANT, MARY MAGDALENE

Lawyer and Specialist in Family Law from the National University of the Littoral. Director of the Provincial Registry of Prospective Guardians for Adoption (RUAGA) of the province of Santa Fe. Full Professor of Family Law at the Faculty of Social and Legal Sciences of the National University of the Littoral and at the Faculty of Law and Political Science of the Catholic University of Santa Fe.

GONZÁLEZ, ELIANA M.

Lawyer and Professor of Legal Sciences. Doctor of Law (UCA). Professor of Family Law and Inheritance Law and Director of Research at the Faculty of Law and Social Sciences of the Rosario (UCA – Headquarters) Rosario).

HERRERA, DANIEL

Lawyer and Doctor of Juridical Sciences (UCA). He was Dean of the Faculty of Law at the Catholic University of Argentina, where he is currently the Director of the Law Program. Full Professor of Civil Law and Philosophy of Law (UCA).

LOZANO, MARILYN A.

Lawyer and Specialist in Family and Inheritance Law from the National University of Lomas de Zamora. Professor of Family Law and Legal Clinic at the Faculty of Law of the Universidad AustralGuest lecturer in the Human Rights Diploma program at Universidad AustralAdjunct Professor in postgraduate programs at the Faculty of Psychology of the University of Buenos Aires. Professor of the Seminar on Domestic Violence at the Institute of Family Sciences of the Universidad AustralSecretary in the Master's Program in Prevention and Interdisciplinary Approach to Violence at the Institute of Family Sciences of the Universidad AustralProfessor of Domestic and Gender Violence at the Alte. Brown Police Academy. Director of the University Extension Project for Training Police Forces at the Women and Family Police Stations of the Province of Buenos Aires. Practicing lawyer.

MAZZINGHI, GABRIEL

Lawyer (UCA). Specialist in Civil Law and Family Law. Partner at Mazzinghi Law Firm. Adjunct Professor of Civil Law I at the Faculty of Law of the University of Buenos Aires. Author of several articles in his field.

PITRAU, OSVALDO

Full Professor of Family and Inheritance Law at the University of Buenos Aires (UBA). Full Professor of Family Law at the National University of Lomas de Zamora. Professor in the Master's and Specialization Programs in Family Law at the Faculty of Law of the UBA. Coordinator of the Postgraduate Specialization Program in Family and Inheritance Law at the National University of Lomas de Zamora. Member of the Family Law and Bioethics Section of the National Academy of Law. Member of the Ibero-American Academy of Family and Personal Law. Member of the Permanent Research Seminar on Family, Inheritance, and Personal Law at the Ambrosio Gioja Institute of the UBA.

MELCHIORI, FRANCO

A. Lawyer (Universidad Austral) and Doctor of Law (National University of Córdoba). Professor at the undergraduate and postgraduate levels at the Universidad AustralHe has taught classes at the National University of Córdoba and at the Faculty of Law of the Universidad Mayor de San Andrés (La Paz, Bolivia).

MUÑIZ, CARLOS

Lawyer, graduated from the University of Buenos Aires with honors. Academic Secretary of the Faculty of Law at the Catholic University of Argentina. Associate Professor of General Law and Contracts at the Catholic University of Argentina. Doctoral candidate at the University of Paris – La Sorbonne (Paris West).

POLVERINI, VERÓNICA

M. is a lawyer specializing in Family Law and a doctoral candidate at the Catholic University of Argentina. She serves as an Assistant Public Defender in the Public Defender's Office for Minors and Incapacitated Persons, First Instance Civil, Commercial, and Labor Court No. 2 of the City of Buenos Aires. She is a professor of Philosophy of Law, Family Law, and Inheritance Law at the Catholic University of Argentina, and of Family and Inheritance Law at the University of Buenos Aires. She is affiliated with the Center for Family Law Research.

SILK, JUAN ANTONIO

Lawyer, Anthropologist, Specialist in Family and Inheritance Law, Master in Higher Education Policy and Management, and Doctor of Law from the University of Buenos Aires. Regular Adjunct Professor of Family and Inheritance Law and Professional Practice in the Law program at the Faculty of Law of the University of Buenos Aires.

JOSE W. TOBIAS

Lawyer specializing in Private Law. Doctor of Law from the University of Buenos Aires. Full Member of the National Academy of Law and Social Sciences of the City of Buenos Aires. Consulting Professor at the University of Buenos Aires. Honorary Professor at the Inter-American Open University. He was a Full Professor of Civil Law at the Faculty of Law of the University of Buenos Aires and a Full Professor of Civil Law (Obligations) at the Faculty of Legal Sciences of the University of Salvador. Co-director of the Journal of Family and Personal Law, published by La Ley. Author and co-author of numerous books and articles in his field. Collaborator on the Drafting Committee for the 2012 Draft Reform of the Civil and Commercial Code. In 2014, he was named a "Distinguished Figure in Legal Sciences" by the Legislature of the City of Buenos Aires. He is an honorary member of the Peruvian Academy of Law.

TOLLER, FERNANDO

He holds a law degree from the Faculty of Law and Social Sciences of the University of Buenos Aires and a doctorate in law from the University of Navarra (Spain). He is a tenured professor of Constitutional Law, director of the Law program, and director of the Diploma in Human Rights at the Faculty of Law of the University of Buenos Aires. Universidad AustralHe has been a visiting professor at several North American, European, and Latin American universities, such as the University of Oxford, Rome Tor Vergata, Salamanca, Louisiana State University, the University of A Coruña, the State University of Rio de Janeiro, Montevideo, and Panamericana University in Mexico, and a visiting researcher at Harvard University. He is the author of several books and articles in his field.

Family Economic Planning Program

• Department: Department of Civil Law

FORMALITIES

Start date: September 13 2023.

Total hourly load: 60 hours.

Duration: 10 classes of 6 hours each.

Day and time: From 13/9/2023 to 18/10/2023: Wednesdays from 15:00 PM to 21:00 PM. From 24/10/2023 to 14/11/2023: Tuesdays from 15:00 PM to 21:00 PM.

Modality: online, via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the "Family Economic Planning Program" will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

CONTENT

Module 1

Family property regime (Wednesday 13/9/2023 to 18/10/2023)

Matrimonial property regime: general provisions. Prenuptial agreements and the regime of contracts between spouses. Provisions common to both regimes. Duty to contribute. Protection of the family home. Spousal consent. Agency between spouses. Joint and several liability.

Property regimes in marriage: Community property regime. Classification of assets. Debt and asset management regime. Separate property regime.

Termination of joint ownership and post-joint ownership: Grounds for termination of joint ownership, grounds for requesting judicial separation of property, time of termination. Legal nature of post-joint ownership, rules of administration, protective measures, use and enjoyment of undivided property, treatment of fruits and income during the period of ownership, liabilities of the joint ownership, and effects with respect to third parties.

Liquidation and partition: Rewards (proof, amount, valuation and liquidation), community property obligations, personal obligations of the spouses. Divisible common estate, division, preferential allocation, methods of partition, liquidation of two or more communities, liability to third parties.

Divorce: (i) Divorce: Historical evolution in Argentine law. (ii) Divorce proceedings: general principles, standing, divorce decree (scope, effects, registration). Settlement agreement: content, enforceability, form, modification, approval. (iii) Effects: Alimony after divorce. Economic compensation. Allocation of the use of the family home. Damages arising from the breakdown of marriage and cohabitation: analysis of their viability and implications.

Cohabitation: Characteristics. Differences and similarities with marriage. Establishment and proof. Agreements. Effects: property relations during the cohabitation, support, contribution to household expenses, liability for debts to third parties, protection of the family home. Termination of cohabitation: causes, financial compensation, allocation of the use of the family home, allocation of the home in case of death of one of the cohabitants. Distribution of assets.

Damages in Family Law: General aspects. Its application in relation to the different institutions of Family Law.

Module 2

Estate planning (Tuesday 24/10/2023 to 14/11/2023)

The transmission of rights upon death: Succession: concept, elements, and foundations. Succession of persons and property: different regimes. The Argentine system: historical evolution and current regime. Content of the succession. Transferability of inheritance. Opening of the succession: the moment at which it takes effect. Presumed death and the regime for simultaneous heirs. Applicable law: unity and plurality. The Civil and Commercial Code system. Capacity and right to inherit.

Capacity to inherit: concept and applicable law. Succession rights. Exclusions from inheritance: unworthiness (concept, grounds, action for unworthiness, effects, situation of third parties and extinction of unworthiness).

Acceptance, renunciation, and assignment of inheritance: (i) Right of option (concept, nature, and transferability). Acceptance of inheritance (concept, types, characteristics, forms, and effects). Ineffectiveness of acceptance: nullity, revocation, and retraction. (ii) Renunciation of inheritance: concept, characteristics, form, and effects. Ineffectiveness of renunciation. (iii) Assignment of inheritance: concept, object, form, and effectiveness. Rights and obligations.

Responsibility of the heir for the debts of the deceased: limitation of liability, inventory and appraisal, scope of liability.

Investiture of heir: Concept (historical evolution and current terminology). Acquisition of investiture and its effects. Apparent heirs. Petition for inheritance.

Inheritance community: Concept, rights of co-heirs (use and enjoyment of undivided inherited property and regime of fruits). State of indivision. Extrajudicial administration. Probate proceedings. Judicial administration of the estate. Payment of debts and legacies. Preventive insolvency proceedings and bankruptcy of the undivided estate.

Collation: concept, active and passive subjects, object, modes of collation, dispensation from collation, action of collation and collation of debts.

Partition: concept, methods, appointment of partitioner, partition account, effects and enforceability against third parties, eviction among co-heirs, defects, ineffectiveness. Partition by ascendant. Partition by will. Partition by donation.

Intestate succession and order of inheritance: (i) Principles and basis. (ii) Succession of descendants: succession of children and other descendants. Right of representation (concept, nature, and basis). General requirements for exercising the right of representation. Scope and effect of the right of representation. (iii) Succession of ascendants: admissibility and division. (iv) Succession of the spouse: concurrence, exclusion of collateral relatives, grounds for exclusion of the spouse's inheritance rights. (v) Succession of collateral relatives: scope, order, and division. (vi) Rights of the State upon declaration of vacancy. Legitimate portion. Disposable portion. Legal nature. Legitimate heirs. Determination. Protection: different mechanisms.

Intestate succession and the forced heirship portion: Forced heirship portion (concept, background, basis). Inviolability of the forced heirship portion. Forced heirs. Disposable portion. Improvements. Calculation of the forced heirship portion. Protection of the forced heirship portion. Action for reduction. Actions for delivery and supplementation.

Testamentary succession. Wills. Concept, nature, capacity to make a will and to inherit by will. Types of wills. Content of a will. Modalities. Form of wills. Defects of consent. Appointment of heirs. Partial heir. Creditor's rights. Substitution of heirs and legatees. Specific legacies. Testamentary ineffectiveness. Executors.

Family Businesses: Civil Implications of the Family Business. Concept of a Family Business. Importance. Values. Statistics. Strengths. Weaknesses. Strengthening and Continuity Procedures. Principle of Preservation. Family Business Protocol. Content. Legal Nature. Legal Value: Enforceability. The Issue of Forced Execution. The Civil and Commercial Code and the Family Business: (i) Family Agreements. Trusts whose legal positions are solely those of the business-owning family. (ii) Succession Planning. Agreement on future inheritance. Increase of the disposable portion. (iii) Limitation on in-laws. Marital property regime with separation of property. Distinctive nature of capitalized profits under the community property regime. (iv) Prevention and resolution of disputes. (v) Business risks.

MANAGEMENT TEAM

Dr. Ignacio E. Alterini

Director of the Department of Civil Law. Doctor of Law (Universidad Austral). Lawyer and Master in Business and Economic Law (UCA). Director of the Master's Program in Civil Law (Universidad Austral). Associate Professor in charge of Private Law I and Real Property Law and Associate Professor of Obligations Law and Tort Law (Universidad AustralHe delivered over one hundred lectures and other presentations. He is the author or co-author of nine books, including treatises, and numerous articles on legal research. He was an academic researcher at the Argentine Institute of Family Businesses. He is a member of the Institute of Real Estate Law at the Argentine Notarial University.

Dr. Francisco J. Alterini

Academic Coordinator of the Department of Civil Law. Lawyer (UCA), with distinguished academic standing. Diploma in Private Law (Universidad AustralPhD candidate in Law (Universidad Austral). Adjunct Professor of Private Law I and II, Obligations, Tort Law and Real Rights in the Universidad AustralHe participated in various congresses and symposia in his field. He is the author, co-author, and special contributor to several legal publications. He received the "Distinction for Excellence" award conferred by the Buenos Aires City Bar Association.

Prof. Pilar Quiñoa

Executive Coordinator of the Diploma Program. Lawyer and graduate in Private Law from the Faculty of Law of the Universidad AustralMaster of Laws from the University of Illinois (USA). Adjunct Professor of Family Law at the Law School of the Universidad Austral.

PROFESSORS

CORDOBA, MARCOS

M. is a lawyer and holds a Doctorate in Law from the University of Buenos Aires. He is Dean and Full Professor of Family and Inheritance Law at the Faculty of Law and Political Science of the Inter-American Open University. He is also a Full Professor of Family and Inheritance Law at the Faculty of Law and Social Sciences of the University of Buenos Aires and teaches in the Doctoral Program at the same institution. He has received numerous distinctions and awards, including the “Professor Eduardo Prayones” Award for Best Thesis in Civil Law (University of Buenos Aires), the “National Academy of Law and Social Sciences of Córdoba 2008” Award for lifetime achievement and dedication to academic production in law, and the “Master of Law” Award from the Buenos Aires City Bar Association, among others. He has been named a “Distinguished Figure in Legal Sciences” by the Buenos Aires City Legislature. He is the author of several individual and collaborative works. He is a member of the Peruvian Academy of Law.

BASSET, ÚRSULA C.

Lawyer from the University of Buenos Aires and Doctor of Law from the Catholic University of Argentina. Professor of Family and Inheritance Law at the Catholic University of Argentina, University of Buenos Aires, and Inter-American Open University. Postgraduate professor at the Catholic University of Argentina and at the Universidad AustralSecretary General of the International Society of Family Law and Director of the Center for Family Research (UCA).

ESPER, MARIANO

Lawyer (University of Buenos Aires) with Honors Diploma. Master in International Business Law (CEU San Pablo University, Madrid, Spain). Doctoral Candidate (University of Buenos Aires). Adjunct Professor of Civil and Commercial Contracts (University of Buenos Aires). Postgraduate Professor (Universities of Buenos Aires, Notarial Argentina, Austral, Salvador, National University of Rosario(from Cuyo, Tucumán, the Northeast, Comahue, and the Catholic University "Our Lady of the Assumption"). Director of the Institute of Private Law (UNA). Author and co-author of numerous publications. Frequent speaker at conferences, seminars, and workshops throughout the country.

GALLI FIANT, MARY MAGDALENE

Lawyer and Specialist in Family Law from the National University of the Littoral. Director of the Provincial Registry of Prospective Guardians for Adoption (RUAGA) of the province of Santa Fe. Full Professor of Family Law at the Faculty of Social and Legal Sciences of the National University of the Littoral and at the Faculty of Law and Political Science of the Catholic University of Santa Fe.

GONZÁLEZ, ELIANA M.

Lawyer and Professor of Legal Sciences. Doctor of Law (UCA). Professor of Family Law and Inheritance Law and Director of Research at the Faculty of Law and Social Sciences of the Rosario (UCA – Headquarters) Rosario).

ORTELLI, ANA M.

Lawyer from the Faculty of Law of the Catholic University of Argentina, Master in Marriage and Family Law from the University of Navarra (Spain). Specialist in Family Law. Associate Professor in charge of Family and Inheritance Law courses at the Universidad Austral and Catholic University of Argentina. Professor of Family and Inheritance Law at the University of Salvador. Postgraduate professor at the University of Buenos Aires. Partner at the law firm Biscotti & Ortelli. Member of the Civil Law Department of the San Isidro Bar Association. She is co-author of books and author of several articles in her field.

PAULETTI, ANA CLARA

Judge of the Civil and Commercial Chamber of the Court of Appeals of Gualeguaychú. Master in Law and Magistracy from the Universidad AustralCo-coordinator of the Effective Orality Project and of the advisory and monitoring committee for the electronic notification system and digital case file of the Judiciary of Entre Ríos. Director of the Entre Ríos Athenaeum of Procedural Law Studies. Member of the Ibero-American Institute of Procedural Law. Postgraduate professor at various universities in the country. She has lectured at courses and conferences on civil and family procedural law. Author of several publications on procedural law and coordinator of various collective works.

ROLLERI, GABRIEL

G. Lawyer and PhD candidate in Law at the University of Buenos Aires. Deputy Director of the Postgraduate Program in Inheritance Law (UBA). Professor of undergraduate and postgraduate family and inheritance law at several universities (University Professor at the postgraduate level (UBA, UNLP, UNLZ, UNL, UNLPam, Austral University, UAI, UCA, Argentine Notarial University and Bar Association of the Federal Capital, Morón, San Isidro, L. de Zamora, Mercedes, Trelew and Comodoro Rivadavia, Notary Association of the City of Buenos Aires, FUNDESI, FUNDEJUS, CIJUSO and Federal Council of Notaries). Judge of the National Civil Appeals Court.

ROVEDA, EDUARDO

Lawyer graduated from the National University of La Plata. Full Professor of Civil Law at the National University of La Plata and the National University of La Matanza. He serves as an adjunct professor of “Family and Inheritance Law” at the University of Buenos Aires. He also teaches undergraduate and/or postgraduate courses at the University of Buenos Aires, the National University of La Plata, and the University of Palermo. Universidad Austral.

The Language of Tax Procedure in English (Course)

• Department: Department of Language and Law

Formalities:

Start date: August 2 of the 2023.

Workload: 27 synchronous hours (8 classes of 3 hours each).

Day and time: Wednesday from 18 to 21 pm (GMT –3).

Modality: online, via streaming.

PROGRAM DIRECTOR

Silvana Debonis is a certified English translator, a graduate of the Pontifical Catholic University of Argentina. From the beginning of her career, she has specialized in translating economic and financial texts. In academia, she has taught technical English courses at the Council of Economic Sciences of the City of Buenos Aires and at the Argentine Association of Fiscal Studies. Since 1997, she has also taught courses in financial, accounting, economic, and tax translation at the Buenos Aires Association of Certified Translators. Since 2000, she has taught business and financial translation in the distance learning program at New York University. She has presented and taught translation courses at conferences organized by the American Translators Association. She has also taught specialized translation courses in Mexico, Peru, and Spain. She is the author of the Glossary for Business: Accounting, Tax, and Administrative Terminology, published by La Ley, and co-author of a dictionary of commercial law terms, also published by La Ley.

OBJECTIVE

Acquire linguistic skills and terminology to be able to express oneself and exchange ideas on aspects of tax procedure and to speak or read about real practical situations.

DYNAMIC

The course analyzes the tax procedures in other English-speaking countries (primarily the United States) from a linguistic and terminological perspective. Based on this analysis, participants acquire specific technical terminology that will enable them to explain and exchange ideas about tax procedures in Argentina or other countries (if there are participants from other countries). The exercises are guided throughout, allowing participants to apply the acquired knowledge to their own country's specific circumstances.

SYLLABUS

• Rulings rendered by Revenue Administrations • Introduction to procedural terminology • Tax Procedure in the US – Structure • Audits. Types of audits • Official assessments • Penalties for formal and material offenses. Contesting penalties • Appealing within the Revenue Administration – Administrative remedies • Tax Court • Appeal to judicial courts • Collection enforcement proceedings • Basics of criminal tax law

REQUIRED ENGLISH LEVEL

Intermediate level. Classes will be taught primarily in English, but Spanish will be used to compare concepts and clarify any doubts.

SPECIAL DISCOUNTS

Those who have completed the DRAT, CIDTI and MDT courses will receive a 10% discount.

SCHEDULE

August 2 – Silvana Debonis/Mariano Vitetta
August 9 – Silvana Debonis
August 16 – Silvana Debonis
August 23 – Silvana Debonis
August 30 – Silvana Debonis
September 6 – Silvana Debonis
September 13 – Silvana Debonis
September 20 – Silvana Debonis

The Language of Taxation in English (Course)

• Department: Department of Language and Law

Formalities:

Start date: October 4, 2023.

Workload: 27 synchronous hours (9 classes of 3 hours each).

Day and time: Wednesday from 18 to 21 pm (GMT –3).

Modality: online, via streaming.

PROGRAM DIRECTOR

Silvana Debonis is a certified English translator, a graduate of the Pontifical Catholic University of Argentina. From the beginning of her career, she has specialized in translating economic and financial texts. In academia, she has taught technical English courses at the Council of Economic Sciences of the City of Buenos Aires and at the Argentine Association of Fiscal Studies. Since 1997, she has also taught courses in financial, accounting, economic, and tax translation at the Buenos Aires Association of Certified Translators. Since 2000, she has taught business and financial translation in the distance learning program at New York University. She has presented and taught translation courses at conferences organized by the American Translators Association. She has also taught specialized translation courses in Mexico, Peru, and Spain. She is the author of the Glossary for Business: Accounting, Tax, and Administrative Terminology, published by La Ley, and co-author of a dictionary of commercial law terms, also published by La Ley.

OBJECTIVE

Acquire reading and listening comprehension skills to be able to explain in English the structure and operation of the Argentine tax system, based on a comparative study with the systems of other countries.

DYNAMIC

Using English texts, audios, and videos about tax systems in other countries, the specific terminology, collocations, and most commonly used expressions are studied and applied when explaining the Argentine system, either by direct equivalence of terms or by using descriptive strategies or by adapting phrases or expressions existing in another system to be able to apply them to our system.

SYLLABUS

• Direct taxes. • Income tax. (US / UK / Argentina) • Taxable persons. Taxable events. Taxable base. • Resident and foreign individuals. Resident entities and branches of foreign companies. Permanent establishments. • Worldwide income vs. other residence principles. • Types of income. • Tax rates, brackets and scales. • Advance payments. Withholdings. Collections at source. Dividends. Tax Losses. Tax loss carry forwards. • Foreign recipients. • Asset tax. Taxable person. Taxable base. Surrogate taxpayers. • Indirect taxes. • Value added tax. Description. Exemptions. Withholdings and collections at source. Input and Output Tax. Imports and exports. • Turnover tax. Scope. Exemptions. Taxable base. Assessment. • Tax promotion regimes. Tax amnesties and holidays. • Double Tax Conventions. Advantages. • Interest, royalties, dividends, know how.

REQUIRED ENGLISH LEVEL

Intermediate level. Classes will be taught primarily in English, but Spanish will be used to compare concepts and clarify any doubts.

SPECIAL DISCOUNTS

Those who have completed the DRAT, CIDTI and MDT courses will receive a 10% discount.

SCHEDULE

-October 4 – Silvana Debonis/Mariano Vitetta
-October 11 – Silvana Debonis
-October 18 – Silvana Debonis
-October 25 – Silvana Debonis
-November 1 – Silvana Debonis
-November 8 – Silvana Debonis
-November 15 – Silvana Debonis
-November 22 – Silvana Debonis
-November 29 – Silvana Debonis

International Commercial Contracts

• Department: Master of Laws - LLM

Workload: 33 h (22,5 synchronous-hybrid and 10,5 asynchronous)

Brief course description

Prof. Alejandro M. Garro

Thursdays, September 7 through November 2, 2023, 5 pm to 7:30 pm

Thursday, September 7, 2023
The law of contracts: Comparative perspectives
“International” and “domestic” contracts. Main differences
The common law approach in general and the US approach in particular
The common law of contracts and the Uniform Commercial Code (“UCC”)
The “general part” of the UCC
What is a “documentary sale”? Steps and documents exchanged.
Parties involved in a documentary sale and documents involved

Thursday, September 14, 2023
The international sale of goods: choice of law
The international sale of goods: Applicability of the Vienna Convention on
Contracts for the International Sale of Goods (“CISG”) and general provisions
Pros and cons of the CISG and right to “opt out” of the CISG
The CISG and the UNIDROIT Principles on International Commercial Contracts
(“PICC”)
The United Nations Limitations Convention and the CISG

Thursday, September 21, 2023
Contract formation: offer and acceptance
Revocation of an offer
Acceptance: when it becomes effective and conclusion of the contract
Effect of a varied acceptance: “battle of the forms”

Thursday, September 28, 2023
Performance: seller's and buyer's obligations
Seller's time and place of delivery
INCOTERMS and the CISG: the extremes (EXW and DDP)
– Modes of transport, transport documents, and INCOTERMS
– Right of inspection and INCOTERMS
– INCOTERMS and the passage of risk
Buyer's time and place of payment
Currency in which the price is to be paid

Thursday, October 5, 2023
Breach of contract and remedies
Significance of the notion of “fundamental breach”
Buyer's right to avoid for nondelivery
Buyer's right to avoid for nonconformity of the goods
Seller's right to cure and seller's right to avoid the contract

Thursday, October 12, 2023
Nonperformance and excuses for nonperformance (force majeure and “hardship”)
Buyer's and seller's right to compel performance
Termination (avoidance) and right to claim damages
Mitigation of damages
Price reduction
Anticipatory breach

Thursday, October 19, 2023
Drafting a contract for the sale of goods: guides and practical applications
Choosing the governing law and limits on free election by the parties
Choosing the proper forum and its implications

Thursday, October 26, 2023
Managing risk in cross-border transactions
Letters of credit: principles of “strict compliance” and the “independence”
Bills of lading, letters of credit and liability of the carriers

Thursday, November 2, 2023 (last day of classes)
International “agency” and “distribution” agreements: using third parties and
“intermediaries” to market products abroad
Choosing the form of relationship and the person or entity
– Sales representatives vs. employees
– Distributors vs. sales representatives

Drafting guidance: sales representative and distributorship agreements

Business Taxation

• Department: Master's Degree in Tax Law

Virtual charge: 21 h

Brief description of the subject

This course provides students with professional tools in specific areas related exclusively to business practice, from the perspective of taxation or tax law. It is an advanced course, especially designed for professionals with a solid background in income tax and value-added tax.

Tax Analysis for Businesses and Sectors (ATNS)

• Department: Master's Degree in Tax Law

Virtual charge: 24 h

Brief description of the subject

The subject aims to provide participants with the tools for understanding and analyzing the tax regimes involved in specific businesses and sectors, according to their particular realities.

Social and Professional Ethics

• Department: Master of Laws (LLM)

Hours: 10 h

Brief course description

Ethics. Characterization. Human acts. Their morality. Freedom and responsibility. Relationship with Moral Theology, Psychology, and Sociology. Main ethical theories. Private and public ethics. Conscientious objection. Ethics of the lawyer. The law, professional ethics, the lawyer before unjust law. The challenges of bioethics. Duties of the lawyer: to the law, the profession, and society. Duties to the client, judges and officials; to colleagues, to the opposing party, and to the Bar Association. Duties of the judge. Traditional and current characterization of the judge. Ethical requirements of the judge in the trial and in the judicial sentence. The State Attorney. Legal framework. The function of advising, issuing opinions, and drafting legal norms.

Philosophy of Law

• Department: Master of Laws (LLM)

Hours: 10 h

Brief course description

The concept of Law. Legal knowledge. The axiological problem of law. Legal logic. Legal reasoning. Law and Power. Human Rights.

Methodology of Legal Research and Writing

• Department: Master of Laws (LLM)

Hours: 10 h

Brief course description

Spanish writing and composition. The construction of meaning in written and oral texts. The sender and receiver in legal language. The correct use of verb tenses and clauses.

IP PROGRAM and Entertainment Law, Video Games and E-sports Regulation

• Department: Master's Degree in Intellectual Property and New Technologies

Hours: 36 h

Brief course description:

General legal aspects related to the entertainment industries. Entertainment Law in Argentina and in comparative law. General regulatory framework. The role of the state. Regulatory bodies. Freedom of expression vs. censorship. General contractual practices. Legal and commercial aspects of the film industry. Applicable regulations. Works, content, and other legally protected interests. Main industry players. Typical contracts. The Film Industry Promotion Law and the role of INCAA (National Institute of Cinema and Audiovisual Arts). Release windows. The role of OTTs (Over-the-Top Streaming Services). Collective management organizations. Unions. Case law. Legal and commercial aspects of the radio and television industry. Applicable regulations. Signals, works, formats, content, and other legally protected interests. Main industry players. Typical contracts. Role of regulatory bodies. Technological convergence and the Internet. The role of OTTs. Collective management organizations. Unions. Case law. Legal and commercial aspects of the music industry. Applicable regulations. Works, related rights, and other protected legal interests. Key industry players. Typical contracts. Music in the digital environment. Festivals and live music performances. The role of collective management organizations. Case law. Legal and commercial aspects of the sports industry. Applicable regulations. Rights, image, trademarks, and other protected legal interests. Key industry players. Typical contracts. The digital environment. Live sporting events. Broadcasting rights. Case law. Legal and commercial aspects of the video game industry. Applicable regulations. Works, content, and other protected legal interests. Key industry players. Typical contracts. Video games in the digital environment. Legal and commercial aspects of social media and other internet platforms. Applicable regulations. Key industry players. Works, trademarks, and image. Personal data and privacy. Minors. Freedom of expression. Social media and contracts. Terms and conditions of use. Interaction with collective management organizations. Legal and commercial aspects of the marketing and advertising industry. Applicable regulations. Works, trademarks, image, and other legally protected interests. Key industry players. Advertising production. Actors, celebrities, and influencers. Legal and commercial aspects of the marketing and advertising industry. Applicable regulations. Legal marketing. Consumer law. Fair trade and competition law. Ambush marketing. Regulatory bodies.

History of the Argentine Supreme Court and its Jurisprudence (1863-2023)

• Department: Department of Constitutional Law

Formal aspects

Start date: March 28 2023.

Frequency: fortnightly.

Workload: 28 hours.

Days and times: Tuesdays from 16 to 20 pm.

Modality: In-person and online. Option to complete the program 100% remotely.
via Zoom for those who live more than 150km from the headquarters or can prove circumstances
exceptional.

Approval methodology:
– A certificate of completion will be awarded to those who attend 75% of the classes.
– A certificate of approval will be awarded to those who, in addition to meeting 75% attendance at classes, take an oral or written exam (to be defined)*.
* The exam is mandatory for LLM (Master of Laws) students.

WHY DO THIS PROGRAM?

The program aims to study the actions of the Argentine Supreme Court from its origins to the present day. The approach will be historical, specifically examining the role our highest court has played in the development of Argentine political and institutional life. Students will also learn about the political function and the different institutional models adopted by the highest constitutional court throughout its various stages. For each stage, the historical, political, and legal context, the biographies of its members, and its principal rulings will be analyzed. The program is based on the collective work edited by Professor Alfonso Santiago (Jr.): *Historia de la Corte Suprema Argentina* (History of the Argentine Supreme Court), Marcial Pons, 2013.

RECIPIENTS

Lawyers from the public and private sectors, with an interest in Constitutional Law. Graduates in Political Science and International Relations. Graduates in History.

OBJECTIVES

• To gain in-depth knowledge of the actions of the Argentine Supreme Court in each of its stages.

• To learn about the most significant jurisprudence of the Supreme Court in its 160-year history.

• Understand the historical context in which the main Supreme Court rulings are issued.

• To learn about the profiles of the judges who were part of the Supreme Court during the development of its institutional life.

CURRICULUM

CLASS 1

1st Stage (1863-1903): Collection of Judgments, Volumes 1 to 95. Tuesday, March 28, from 16 to 20 p.m. Cerrito. Professors: Alfonso Santiago and Alberto Bianchi.

CLASS 2

Second Stage (1903-1930): Collection of Judgments, Volumes 95 to 158 and Third Stage (1930-1947): Collection of Judgments, Volumes 158 to 208. Tuesday, April 11, from 4 to 8 p.m. Cerrito. Professors: Jorge Diegues and María Rosa Pugliese.

CLASS 3

4th Stage (1947-1955): Collection of Judgments, Volumes 207 to 232 and 5th Stage (1955-1958): Collection of Judgments, Volumes 232 to 240. Tuesday, April 25, from 16 to 20 p.m. Cerrito. Professors: Ezequiel Abásolo and Astrid Clausen.

CLASS 4

6th Stage (1958-1966): Collection of Judgments, Volumes 240 to 265 and 7th Stage (1966-1973): Collection of Judgments, Volumes 265 to 286. Tuesday, May 9, from 16 to 20 p.m. Cerrito. Professors: Martín Oyhanarte and Jerónimo Lau Alberdi. Program: History of the Supreme Court 7.

CLASS 5

8th Stage (1973-1976): Collection of Judgments, Volumes 286 to 294 and 9th Stage (1976-1983): Collection of Judgments, Volumes 294 to 306. Tuesday, May 23, from 16 to 20 p.m. Cerrito. Professors: Juan José Luna.

CLASS 6

10th Stage (1983-1990): Collection of Judgments, Volumes 306 to 313 and 11th Stage (1990-2003): Collection of Judgments, Volumes 313 to 326. Tuesday, June 6, from 16 to 20 p.m. Cerrito. Professors: Alfonso Santiago and Alberto Bianchi.

CLASS 7

12th Stage (2003-2023): Collection of Judgments, Volumes 326 et seq. Conclusions. Tuesday, June 27, from 16 to 20 p.m. Cerrito. Professors: Alfonso Santiago and Alberto Bianchi.

LIST OF TEACHERS

alfonso santiago

Alberto Bianchi J

Jorge Diegues

María Rosa Pugliese

Ezekiel Abásolo

Astrid Clausen

Martín Oyhanarte

Jerónimo Lau Alberdi

Juan José Luna

Philosophical Foundations of Public Policies

• Department: Master's in Public Policy

Hours: 28 h

History of Public Policies in Argentina

• Department: Master's in Public Policy

Hours: 24 h

Government Centers

• Department: Master's in Public Policy

Productive Development

• Department: Master's in Public Policy

Security policy

• Department: Master's in Public Policy

Hours: 28 h

Economics of Public Policy

• Department: Master's in Public Policy

Hours: 24 h

Educational Policy

• Department: Master's in Public Policy

Hours: 28 h

Public Organization and Management

• Department: Master's in Public Policy

Hours: 24 h

Infrastructure Policy

• Department: Master's in Public Policy

Hours: 28 h

Institutional and Legal Framework of Public Policies

• Department: Master's in Public Policy

Hours: 24 h

Leadership – Leading People

• Department: Master's in Public Policy

Hours: 40 h

Socioeconomic and Cultural Structure

• Department: Master's in Public Policy

Hours: 16 h

strategy

• Department: Master's in Public Policy

Hours: 24 h

Open Government and Innovation

• Department: Master's in Public Policy

Hours: 24 h

Health Policy

• Department: Master's in Public Policy

Hours: 28 h

Communication and Public Policy

• Department: Master's in Public Policy

Hours: 28 h

Social Development Policies

• Department: Master's in Public Policy

Applied Social Ethics

• Department: Master's Degree in Magistracy and Judicial Law

Hours: 11 h

Brief course description:

Social ethics and its historical dimension: instrumental sources. Christian social doctrine. Principles and the human person. Fundamental rights. The culture of life: marriage; the family in social life; youth, the elderly, women. Human work, key to the social question. Current problems: mobbing, unemployment, human trafficking, migrants. Social inclusion: the economy and economic systems; the poor and poverty. Capitalism and the market. Ecology. The general principles of the political community: democracy. The international community and peace: the integral development of peoples; war and terrorism; the common good and social peace.

Current problems in the process and techniques for its improvement: orality and innovation

• Department: Master's Degree in Magistracy and Judicial Law

Hours: 37 h

Brief course description:

The fundamental right to effective judicial protection in the current civil process. Effective judicial protection as a fundamental right in itself. Strengthening the principle of the judge's authority and readjusting the role of the lawyer. Iura novit curia as a guarantee of equality of judgment. The redirection of applications. Value, effectiveness and principle of appropriateness of form. Procedural good faith, collaboration and fair process. Training for oral proceedings: a) proactive judge: personal intervention, prior preparation of the case and review of the evidence offered. Preliminary hearing and trial hearing; b) procedural principle of immediacy: techniques for holding hearings with the presence of the judge as part of the guarantee of defense; c) mastery of new technologies (ICTs) among others: video recording, videoconference, digitization and d) knowledge of alternative methods to resolve conflicts: conciliation techniques, questioning, etc. Judicial protection in criminal matters. Oral litigation. Subjects of judicial protection in criminal matters. Special protection needs of the person subjected to punitive power. Protection needs of the victim in the criminal process. State interest in criminal prosecution, judicial protection of the accused and judicial protection of the victim. Criminal law in domestic law. Criminal law in international human rights instruments. Critical considerations. Trial by jury. Constitutional procedural law. The control of constitutionality as a judicial function. The control of the constitutionality of the State's omissions. The different intensities of control. Presumptions of constitutionality and unconstitutionality. Consequences of the declaration of unconstitutionality. Moment from which it produces effects. The extent of the sentence with respect to persons. The argument of unconstitutionality and its expansive effects outside the case. Joint resolution of multiple conflicts. Conflicts whose resolution requires judgments with expansive effects. Relationships between nullity and unconstitutionality. Ex officio constitutional review within a judicial process. Evolution of the Supreme Court's jurisprudence and discussion in legal scholarship. The judicial case as a prerequisite and limit to the control of constitutionality. Voluntary jurisdiction and the control of constitutionality: Cases that have become abstract. Probability of recurrence while evading judicial review. Cases artificially made abstract: The specific case of electoral issues. Legitimation. Legitimation and the National Constitution. Link between legitimation and the other elements that make up the legal case. Configuration of legitimation. Personal harm. The causal relationship and the possibility of remedying the harm. Inadmissibility of claims based on the rights of a third party. Rules and exceptions. Inadmissibility of popular actions. The general principle. Lawsuits brought by legislators. Different assumptions. Legitimation and collective processes. Introduction. Article 43. paragraph CN “Halabi” and subsequent rulings. Passive legitimation. Jurisprudence of the Supreme Court of Justice of the Nation. Discussion in doctrine. Non-justiciable political issues and their relation to the notion of a judicial case. Constitutional review without a court case. Background of the Supreme Court of Justice of the Nation. Constitutional control through resolutions in the 21st century.

Diploma in Human Rights

• Department: Department of Constitutional Law

Formal aspects

Start date: July 7 2023.

Duration: 116 clock hours, equivalent to 9,5 Credit Hours and 18 ECTS credits.

Mode: hybrid (In-person and online, via streaming).

Opening hoursFridays from 9:00 to 13:00 and 14:30 to 18:30, and Saturdays from 9:00 to 13:00 (GMT-3), and some Wednesdays as indicated in the schedule. The course schedule is weekly, according to the
next distribution:

• In person: first Friday of the month, morning and afternoon.
• Distance learning: Saturdays of the other weeks, in the morning.
• In-person sessions on Fridays: Buenos Aires headquarters (Cerrito 1250). People residing in the
Foreign students will be able to take the course online, connecting via streaming.
• All Saturday classes are via Zoom, equally for students residing in and not residing in the country.

Presentation

The contemporary issues surrounding rights and freedoms are framed within a very particular context in which all legal practice is informed by rights. Civil, administrative, labor, and corporate law are all strongly impacted by human rights. Today, a legal professional who does not understand the systemic logic of human rights lacks a fundamental tool.

These profound changes that the current reality of the understanding and practice of Law has undergone can be summarized as follows:

• The focus has shifted from the law to the Constitution.
• National systems have opened themselves up to the influence of International Human Rights Law.
• Law as rules has given way to a law of principles and human rights.
• The certainty of applying pure law has been superseded by claims of material justice and fairness.
• The fundamental rights of the human person have acquired a central position in the legal world; the discussion about the concrete meaning of each right has become enormously relevant.
• There has been an expansion of reflection on methodologies for interpretation and for making appropriate decisions regarding human rights.

The Diploma program addresses Human Rights from both Constitutional Law and International Law, in both cases with the support of Legal Philosophy, with the study of fundamental concepts and knowledge of the practices specific to the subject.

Recipients

• Lawyers from law firms, courts, prosecutors' offices, national or provincial public bodies, international entities, NGOs, etc.
• Academics who wish to deepen their theoretical knowledge and practical skills in Human Rights, regardless of their specialization.
• Any university graduate interested in this field or who is working on related topics, whether they come from the field of Philosophy, Political Science, Sociology or International Relations, among others.

Objectives

• Incorporation of knowledge necessary to anticipate, address and, where appropriate, advise and litigate in domestic or international cases related to a human right.
• Promoting debate among participants, and openness to the approaches of the different operators of rights protection systems, both local and international.
• Jurisprudential updates through the analysis of relevant rulings and reports issued by national and international courts and organizations. Based on these objectives, the topics to be covered and the various activities to be carried out have been designed so that students will:

• understand what characterizes, structures and underpins a human right;

• become familiar with the various sources of rights, and in particular understand the relationships between the Constitution and international treaties on the subject;

• become familiar with the most common methods of interpreting fundamental rights, and their advantages and difficulties, along with the tests to determine the essential content of rights and public goods;

• develop the ability to use different legal-philosophical, constitutional and international elements, in order to carry out better analyses and make more appropriate decisions on fundamental rights;

• learn to use the tools for controlling the reasonableness of laws that regulate rights, both to attack a rule and to defend it;

• Discover the structure of each of the main substantive human rights, their significance, the legal interests they protect, their essential content, their powers, their boundaries and duties towards other rights, when they suffer a violation and how to remedy it; • Analyze the physiognomy of each right in light of relevant jurisprudence and regulations, both national, international and comparative;

• acquire the ability to detect different potentialities of human rights and to design creative ways to protect them, based on methodological pluralism;

• They are trained in the analysis of real and hypothetical cases and in the design of litigation strategies and other variants of protection and promotion of rights;

• become familiar with the procedural and extra-procedural instruments of defense and protection, training to use them in a practical and effective way.

Themes

• General theory of human rights.
• Rights relating to the human person.
• Rights relating to the community.
• Protection of fundamental rights.

Methodology and materials

• A participatory teaching methodology is used, which promotes an active role of the student in the learning process.

• For these analyses, in addition to understanding the theoretical aspects of the various rights and freedoms, the Diploma program makes intensive use of the case method and other techniques that engage students in participatory teaching rooted in the Socratic style of teaching and learning. In this way, problems presented by both court rulings and real or hypothetical situational cases are debated and resolved, developing and honing the skills specific to this field of knowledge through "learning by doing." In this sense, exams are considered part of the educational process.

• Building upon a foundation of prior study and reflection, students should develop ideas, clarify concepts, and cultivate the habit of analyzing complex legal issues, striving to arrive at appropriate solutions. Learning through reading and learning by doing: engaging in dialogue, conducting research, writing essays, and presenting arguments in class and on exams.

• The Faculty's Virtual Campus provides all study and reference materials in digital format, as well as the case studies used in class. Since some materials are in English, reading comprehension in that language is recommended. Exams are also administered through the Virtual Campus.

Diploma

• To obtain the Diploma in Human Rights, it is necessary to have passed all four modules of the program.

• Each Module has a final written exam that involves theoretical questions and case resolution, with the requirements of the Regulations for Master's and Specialization Degrees of the Faculty of Law.

• The Diploma is part of the Master of Laws (LL.M.) program and other Master's programs at the Faculty of Law; therefore, it can be accredited to obtain the Master's degree, in conjunction with the rest of the requirements and studies specific to such postgraduate programs.

• Students of the LL.M. with a specialization in Constitutional Law must take at least Modules I and III.

Study plan

MODULE I.

General theory of human rights (35 hours; 2,5 credit hours / 5 ECTS credits)

• Philosophical approaches to human rights. Concepts. Rights holders and those obligated to exercise them. The legal bond. Types of rights.

• Sources of human rights: constitutionalization, treaties and international standards. Unenumerated rights.

• Human dignity and the foundation of rights.

• Interpretation of fundamental rights and control of regulations. Principle of reasonableness.

• Right to equality and non-discrimination. Scrutiny system.

• Sociological validity of rights.

MODULE II.

Rights and freedoms in particular (55 hours; 4,5 credit hours / 9 ECTS credits)

• Right to personal autonomy.

• Right to life and physical integrity. Extrajudicial executions, enforced disappearance, torture.

• Right to life and physical integrity. Abortion. Euthanasia.

• Right to health.

• Freedom of expression and the right to information. Foundations. Criteria for judging regulations on freedom of expression. Freedom of the press. Freedom of expression on the internet.

• Right to honor and right to privacy.

• Religious freedom and conscientious objection.

• Women's rights and gender-based violence. Human trafficking.

• Property rights. Regulation of normal and emergency times.

• Economic, social and cultural rights. Problems. Justiciability.

• Rights of indigenous and tribal peoples.

MODULE III.

Protection of human rights (55 hours; 4,5 credit hours / 9 ECTS credits)

• Protection of rights and redress for damages. Amparo and other actions. Administrative protection bodies.

• International Human Rights Law: general part.

• Human rights litigation: strategies, actors, forums, tools, challenges and opportunities.

• Universal protection system: the UN and its various mechanisms.

• The Inter-American Human Rights System. The protective bodies. The Inter-American Commission. The Inter-American Court. The control of conventionality and the binding nature of Inter-American jurisprudence.

List of teachers

Alfredo Vitolo
University of Buenos Aires; Universidad Austral

C. Ignacio de Casas
Universidad Austral

Carlos Varela Álvarez
Human Rights Activist

Franco Melchiori
Universidad Austral

Federico Menéndez
Universidad Austral

Fernando M. Toller
Universidad Austral

Fernando Ruiz
Universidad Austral

Franco Melchiori
Universidad Austral

Gisela A. Ferrari
UBA; CONICET

Ignacio Boulin
Universidad Austral

Juan Cianciardo
University of Navarra, Spain

Lucas E. Gomez
Human Rights Activist

María Marta Didier
Catholic University of Santa Fe

Santiago Maqueda Fourcade
Universidad Austral

Siro L. De Martini
UCA – Public Prosecutor's Office of CABA

Sofia Sagües
Universidad AustralSupreme Court of
Justice of the Nation

Ursula Basset
Argentine Catholic University

Verónica Toller
Universidad AustralThe Nation

Legislative Power and Budget: Law of laws or mere suggestion? (Program)

• Department: Department of Constitutional Law

Formal aspects

Start date: 23 September.

Workload: 36 h.

Days and times: Friday from 14 pm to 18 pm.

Modality: via Zoom, and efforts will be made to ensure that each presentation includes a space for asking questions and clarifying doubts.

Presentation

In general, Karl Löwenstein, in his analysis of political systems, proposes replacing the old, highly static and rigid scheme of the separation of powers with one more focused on the dynamics of power, which he calls the division of functions. These functions would be: the determination of the fundamental political decision, the execution of that political decision, and the control of that execution.

Although the same great jurist warns that “it is difficult to dislodge a deeply ingrained mental framework, and the dogma of the separation of powers is the most sacred of constitutional theory and practice,” we believe that this framework for the division of functions is very useful for more accurately understanding what this program intends to demonstrate. Indeed, the budget is, surely, a perfect example of this new conception of the division of functions. Let's examine it.

First, there is a political decision made by the legislature, manifested in the approval of the budget, based on a proposal from the executive branch. The budget is, ultimately, the government's annual plan and its financial valuation. This approval signifies the definition of the impacts on society through the resources that must be transferred to the State so that it can allocate them to goods and services that meet the needs of that society.

Next comes the budget execution stage, which is the sole responsibility of the executive branch. But the budget process doesn't end there; the third stage is also crucial: the control and evaluation of budget execution, which is the responsibility of parliament as the primary repository of popular sovereignty.

The Budget in the Argentine Republic

In our country, there is a very limited understanding of budgeting. For most people, the budget is little more than a mere formality: an incomprehensible series of figures and data with little or no impact on people's daily lives.

However, that's not the case. The budget is, ultimately, the government's annual plan and its financial valuation. It's what will shape the life of society throughout the year. There's a reason it's often called the "law of laws."

If, for example, a decision is made to construct, expand, or improve a particular route, not only will the companies carrying out the work or those involved in it benefit, but also hundreds and thousands of urban and rural residents who will be brought closer to other cities, towns, and people. Producers will see a reduction in the cost of transporting their supplies and the products they bring to market, with the possibility of expanding their reach; young people will find university closer and more accessible; and transportation companies will be able to expand their services.

It is therefore important - and even urgent - to promote a greater and better understanding, on the part of the population, of what the State budget is and what it is for.

This Program, developed within the framework of the International Centre for Parliamentary Studies, Research and Foresight (CIDEIPP) of the School of Government, aims to contribute to that dissemination. Universidad Austral.

Objective

The overall objective of the PLyP is to mark a starting point for further developments on each of the aspects raised in relation to the budget, fundamentally highlighting the transcendent role of parliament in that process.

This is within the general framework of CIDEIPP's contribution to building modern, independent, proactive, effective and efficient parliaments and representative entities that achieve high levels of legitimacy, credibility and trust.

Recipients

As has been pointed out, the budget of a country, a province or a municipality is something that will influence the daily lives of those who live in that country, that province, that municipality and, to a large extent, will condition their actions.

Thus, this program can be useful not only for those who work on issues directly related to the budget – parliamentary advisors or executive officials – but also for social institutions – business and trade associations and civil society organizations in general – which will be able to provide better assistance and services to their members based on a better understanding of this tool through which the government implements and executes the political decision adopted.

Likewise, legal professionals and those from other disciplines who work in direct relation to government bodies will undoubtedly find knowledge of this fundamental pillar of state planning very beneficial.

Finally, the PPLyP is also intended as a further contribution to teachers and researchers in this field and, in general, to professionals and students of economic sciences.

Desired profile with PPLYP approval

The PPLyP aims to help participants gradually understand the budget as the main tool that connects the Legislative and Executive branches throughout the classes.

In this way, at the end, one will be able to have a clear, concrete and sufficiently detailed idea of ​​the importance of a correct handling of the budget issue in the design, assembly, preparation, development, execution and compliance of government plans.

They will also be informed about the different obstacles that may arise at these different stages.

Methodology

The PPLyP consists of eighteen two-hour presentations each, to be held over nine days, totaling a workload of thirty-six (36) hours, according to the attached program.

The PPLyP course will be held on Fridays from 14 to 18 pm, starting on September 23rd and ending on Friday, November 25th, since Friday, October 7th is a holiday.

The format is virtual, via Zoom, and efforts will be made to ensure that each presentation includes a space for asking questions and clarifying doubts.

Program

DAY 1

FRIDAY SEPTEMBER 23

14 to 14.15 Program presentation. By Héctor Pérez Bourbon.

THE POLITICAL ASPECT OF THE BUDGET

14:15 to 16:00 The role of parliament in state planning. Presented by Marcos Makon.

4:00 PM to 6:00 PM The budget as an instrument of economic policy. Presented by Jorge Lupano.

DAY 2

FRIDAY SEPTEMBER 30

2:00 PM to 4:00 PM The traditional role of Congress in the budget process. Presented by Enrique Pinedo.

4:00 PM to 6:00 PM The roles of the Congressional Budget Office. Presented by Marcos Makon.

DAY 3

FRIDAY, OCTOBER 14

BUDGET FORMULATION AND APPROVAL

2:00 PM to 4:00 PM Budget preparation in the Executive Branch. Presented by Analía Sánchez Zolezzi.

4:00 PM to 6:00 PM The parliamentary debate on the budget. Invited panelists: Oscar Lamberto, Carlos Heller, Martín Lousteau.

DAY 4

FRIDAY, OCTOBER 21

BUDGET EXECUTION

2:00 PM to 5:00 PM Budget Management. Presented by Guillermo García Eleisequi.

5:00 PM to 6:00 PM The legal and juridical control of budget management. Presented by Luis Quintero.

DAY 5

FRIDAY, OCTOBER 28

BUDGET EXECUTION CONTROL

2:00 PM to 4:00 PM Control in the Argentine public sector. Presented by Héctor Pérez Bourbon.

16:00 to 18:00 External control: the General Audit Office of the Nation. Presented by Jesús Rodríguez.

DAY 6

FRIDAY 4 OF NOVEMBER

2:00 PM to 4:00 PM Internal control and the articulation between both controls. Presented by Maria Eugenia Pierrepont.

4:00 PM to 6:00 PM Parliamentary oversight of the budget in Paraguay. Presented by Rolando Duarte Mussi.

DAY 7

FRIDAY 11 OF NOVEMBER

THE RESOURCE BUDGET

2:00 PM to 4:00 PM The national tax system. Presented by Alberto Abad.

4:00 PM to 6:00 PM Federal tax revenue sharing and provincial budgets. Invited panelists: Jorge Remes Lenicov (Province of Buenos Aires), Hugo Garnero (Province of Santa Fe), Osvaldo Giordano (Province of Córdoba), Agustín Domingo (Province of Río Negro).

DAY 8

FRIDAY 18 OF NOVEMBER

BUDGET MANAGEMENT AND ITS CONTROL IN LOCAL GOVERNMENTS

2:00 PM to 4:00 PM Provincial Budget Management. Presented by Gabriel Esterelles.

4:00 PM to 6:00 PM Municipal Budget Management. Presented by Emilio Camporini.

DAY 9

FRIDAY 25 OF NOVEMBER

2:00 PM to 4:00 PM Provincial Courts of Accounts. Led by Sergio Díaz Ricci.

BUDGETARY CULTURE IN ARGENTINA: AN UNFINISHED ISSUE

4:00 PM to 6:00 PM The budget: Is it a tool for controlling power? Presented by Alfredo Vítolo.

Parliamentary Law and Deliberative Councils (Program)

• Department: Department of Constitutional Law

Formal aspects

Start date: 14 April 2023.

Duration: 8 weeks.

Day and time: Friday from 14 pm to 18 pm.

Modality: online, via streaming.

Management team

Orlando Daniel Pulvirenti

Lawyer – Notary Public (UNLP), Master of Comparative Law (University of Miami). Doctor of Law, University of Buenos Aires. Former City Councilor of Junín (1993-1997). He was an advisor to the Honorable Chamber of Deputies of the Nation, the Buenos Aires Provincial Legislature, and Director of the Justice Committee in the Buenos Aires City Legislature. He teaches at the University of Buenos Aires, ECAE, the General Counsel's Office of the Province of Buenos Aires, UNPAZ, and the... Universidad Austral He has taught various courses and seminars on Provincial and Municipal Public Law. He is the author of more than 270 articles and three books on municipal issues.

alfonso santiago

Full Academician of the National Academy of Law and Social Sciences of Buenos Aires.

Mariano Palacios

Specialist in Administrative-Economic Law (UCA). Specialist in Constitutional Law (UBA).

Why create the program?

The course is designed for council members, candidates, and the general public. The program aims to highlight the current state of city councils and the role of local legislators. It begins by examining the institution's current development and future trajectory, exploring challenges and the existing tools for overcoming them.

By articulating the legal framework, focused on the Argentine situation but projected towards Latin America, a permanent alignment with reality is proposed. A critical perspective will allow not only an understanding of the vicissitudes of the function, but also the projection of improvements in the Councils and the performance of their members.

Recipients

The course is aimed at councilors, advisors of the Municipal legislative bodies, pre-candidates and candidates for those positions, local authorities; and all those people who have a direct or indirect link with the Deliberative Councils.

Objectives

From its origins, the National Constitution specifically provided for the municipal regime in its Article 5, even departing from the precedents that Juan B. Alberdi had in mind to elaborate the text that would serve as the basis for that founding text of Argentine institutionality.

However, years of discussion followed regarding its meaning and the scope of the powers of the Municipalities, thus relegating the true importance of the actions of local deliberative bodies and their fundamental contribution to building a democratic society from the ground up.

Regarding the state of development of municipal autonomy in the country, the objective of the Program in Parliamentary Law and Deliberative Councils is to outline the current state of Deliberative Councils and the role that local legislators play today. To this end, it begins by establishing the current state of development of the institution and its future projection, examining the difficulties it faces and the existing tools for overcoming them.

The goal is for those who complete the program to internalize the roles constitutionally and legally attributed to council members, and to obtain the necessary tools to improve the functioning of deliberative bodies.

Study plan

The Program is structured taking into account the different roles assumed by local legislators and the existing institutional dynamics in relation to the central government and the other branches of government.

For this reason, the topic is presented in four blocks, in which the role of the councilor is analyzed in a generic way and the current state of the relationship between the National, Provincial and local States is developed.

Institutional History of Ibero-American Municipalities. From their origin to the present day. The institution of the Cabildo, its survival and disappearance in different countries.

The debate on municipal powers and competencies in relation to larger state units. Unitary and federal states and the structuring of their relationship with local authorities. Comparison of the current situation in America.

Municipal organization. Chartered municipalities. Distribution of powers and forms of government adopted on the Continent. Presidential, parliamentary, commission, and managerial systems.

Structuring of the Deliberative Councils. Basic matters and powers assigned to them. Legislative, regulatory, budgetary and control powers.

The role of the council member. Presentation of their multiple powers and responsibilities. The council member as legislator, political representative, social manager, watchdog, and peer judge. Outlining these characteristics and the nature of their work. Legal and ethical duties.

Next, we will discuss the legislative role of council members, reviewing concepts related to the functioning of the Council in this capacity and basic principles of legislative technique at the local level. The topics to be covered in this section will be as follows: Parliamentary Law. Definition and characteristics. Regulation of Deliberative Councils. Organization as established by Provincial Constitutional Law. General framework established in Municipal Organic Laws and Organic Charters.

Organization of the Deliberative Council. Role of the President of the Body, Functioning of the committees. Establishment of the same.

Internal regulations. Importance. Characteristics. Main issues addressed by them. Current status regarding their existence. Cases where regulations are absent, and solutions.

Procedure for approving and enacting ordinances. Types of instruments used in City Councils. Ordinances, Decrees, Resolutions, Communications, and Declarations. Their characteristics.

Equally important is the role of the City Council and its members in overseeing the budget execution by the Municipal Executive Branch. Therefore, we will address the scope of this activity, the available tools, the challenges involved, how to overcome them, and the responsibilities of each council member in this task. The topics to be covered in this section are as follows:

Budget. System. Resources and expenditures. Participation of the deliberative body in the processing and approval of the budget law.

Aspects related to municipal revenues. Taxes, fees, contributions, tariffs, and prices. Legal nature. Related problems, according to the different systems of local autonomy. New forms of revenue collection: land value capture, environmental taxes, the problem of e-commerce.

Control over budget execution. Accountability. Analysis thereof, powers of council members in this matter. Circumstances preventing access to it. Effects of approval or disapproval.

Responsibility of councilors for the approval of deficit budgets or illegal contributions and taxes.

Finally, linking the issue of the separation of powers to the striking general absence of a municipal judiciary, we will examine how judicial oversight of municipal work is currently established, and the role of council members. Special emphasis will be placed on municipal courts of petty offenses and the trend toward assigning strictly judicial functions to municipal courts. The topics to be covered in this section are as follows:

Municipal Court of Petty Offenses. History. Its treatment in different comparative legal systems. Its evolution from an Administrative Court to the assumption of a judicial nature.

Nature of the ordinance. System of challenge and judicial questioning. Mechanisms for action against them.

Unconstitutional, illegitimate, and unreasonable ordinances. Damages caused by them. Administrative, political, civil, and criminal liability of the council members.

Damage caused by legitimate ordinances. State liability in the new scenario modified by the new Civil and Commercial Code of the Nation. Principles of Administrative Law applicable to the matter.

The councilor. Inability to perform his duties. Lawsuits. Requests for information. Collective standing of the councilor, discussion of the same in different court rulings.

Teachers

Abalos, Gabriela
Djedjeian, Meneca
Enrici, Luciano
Flores, Alvaro Bautista
Guerrero, Verónica
Iacovino, Sergio
Losa, Néstor
Majul, Pablo Martín
Aimar, Aylen
Montero, Raúl
Navales, Mónica
Pulvirenti, Orlando
Rojas, Jimena
Serrano, Marcela
Schillagi, Pablo
Tenaglia, Iván
Varani, Javier
Yanibelli, Pablo

Intellectual property and financial, tax, accounting and economic aspects (Program)

• Department: Intellectual Property Department

Formal aspects

Start date: 11 for August.

Duration: 28 hours.

Day and time: Thursdays from 17 to 21 pm (GMT-3).

Modality: Online, via streaming.

Objectives

Understanding the economic, accounting, financial, and tax variables and conceptual frameworks involved in the decisions that must be made by actors in intellectual property, activities linked to innovation, creativity, and new technologies.

To appreciate the contribution of intangible assets (IADs) to the generation of value for companies and individuals, and the economic, financial, and tax concepts and indicators that underpin the decision-making process regarding them.

Evaluate the treatment that accounting and tax regulations give to the various manifestations and results generated by intangible assets (IADs) within the framework of decision-making by the company and interested third parties (shareholders, creditors, banks, tax authorities, employees, etc.).

Critically incorporate the alternatives and their economic foundations in controversial cases that affect the financial economic equation of the agents involved, the balances between the agents and their business, governmental or supranational body decisions; the foundations and methodologies of financial valuation of IP to estimate its monetary value in transactional processes (purchase, sale, licensing, legal claims) or for its accounting or the better management of these; and the relevance of adequate tax planning in the development of a business that involves an asset protected by intellectual property (IP) and/or services associated with IP.

Content

Unit 1. ECONOMIC ANALYSIS OF INNOVATION AND INTELLECTUAL PROPERTY RIGHTS

Introduction to the economic analysis of innovation and intellectual property rights (IPR). Foundations for an economic approach. Market equilibrium, market structures, and their influence on the analysis of innovation, technology, and IPR. The concepts of externalities, public goods, and common resources applied to these phenomena. Economic, social, and organizational issues surrounding current technological advancement. Economic foundations of IPR from the perspective of incentive theory. Costs and benefits of protection systems. Some dilemmas generated by protection. Critical perspectives on IPR and the economic analysis of IPR. Alternative approaches. The approach to IPR as a public good.

1.1 Preparation Materials: • Readings: Unit study materials and course documents. Required bibliography for the unit. All materials are available on the Virtual Campus. • Discussion Forum: The professor will provide a series of questions to stimulate discussion on the topic, encouraging students to actively read and understand the material. • Videocasts: Materials for students to listen to and watch in preparation for synchronous classes and to discuss in class and express their views in the discussion forum.

Unit 2. ECONOMIC AND FINANCIAL FOUNDATIONS THAT UNDERPIN DECISION-MAKING ON THE MANAGEMENT AND DISPOSITION OF INTELLECTUAL PROPERTY RIGHTS (IPR)

The contribution of intangible assets (IA) to organizational value creation and the tools that enable informed decision-making regarding intellectual property rights (IPR) (creation, exploitation and management, disposal or licensing, etc.). The accounting treatment of intangible assets (IA) and IPR. Concepts and methodologies for the financial valuation of IPR. Valuation approaches: market, revenue, and cost. Valuation of trademarks, patents, and copyrights. Licensing: fundamentals for determining remuneration. An approach to determining compensation for IPR infringement. Securitization of IPR as a financing alternative. Copyright and valuation of works of art.

2.1 Preparation Materials: • Readings: Unit study materials and course documents. Required bibliography for the unit. All materials are available on the Virtual Campus. • Discussion Forum: The professor will provide a series of questions to stimulate discussion on the topic, encouraging students to actively read and understand the material. • Videocasts: Materials for students to listen to and watch in preparation for synchronous classes and to discuss in class and express their views in the discussion forum.

Unit 3. TAXATION OF INTANGIBLES WITH A FOCUS ON IP

Identification of an intangible asset and description of the issues surrounding its tax classification. Argentina's taxing power over income derived from the use and/or exploitation of intangibles. The concept of royalties and its implications for the tax classification of intangibles. Taxation of services related to or connected with intellectual property (mixed contracts). The classification importance of income from intellectual property: Argentine-source income vs. foreign-source income (the calculation of the "tax credit"). Limits on the deduction of expenses for income tax purposes: the case of remuneration for trademarks and technical advice. Detailed analysis of the tax issues surrounding software, databases, and internet platforms. The new international context for intellectual property and related services following the OECD's BEPS (Base Erosion and Profit Shifting) plan.

3.1 Preparation Materials: • Readings: Unit study materials and course documents. Required bibliography indicated for the unit. All materials are available on the Virtual Campus. • Discussion Forum: The professor will provide a series of questions to stimulate discussion of the topic, encouraging students to actively read and understand the material.

• Videocast: Active listening and viewing material for students to prepare for synchronous classes and to discuss in class and express their views in the discussion forum. • Case Study: At the end of each class, there will be a practical case study to be solved in groups.

Activities

• Asynchronous: Students must individually read the study materials provided on the virtual campus as required reading. According to the course schedule, they must participate in the discussion forums for each unit, using the synchronous and asynchronous materials indicated by the instructor. In each case, they must identify the main concepts/ideas of each text in order to discuss them and actively participate in the analysis during the synchronous session.

• Synchronous: In a recorded session via the videoconferencing platform, the professor will present the main aspects of the theoretical framework and work with the students to develop conclusions about the topic and case presented in the unit. During the class, the professor may use various resources such as group work on the platform (breakout rooms) to foster collaborative work and reflection; discussions in the forums provided to reach consensus and develop differentiated and well-founded viewpoints on relevant issues of the topic; gamification or polling applications to energize the class, encourage participation, and provide immediate feedback based on student responses (for example, Socrative or Mentimeter); or audiovisual materials (such as images, audio/podcasts) to present relevant cases or issues, enhancing the learning experience through the narration of certain situations or real-world illustrations of the topic. Specifically, in the case of Unit 3, a group problem-solving exercise will be assigned at the end of each synchronous class.

• Partial formative asynchronous activity: In units 1 and 2, after studying the material, participating in the forum discussion, and attending the scheduled synchronous class for the unit, students must actively, individually, and mandatorily listen to the videocast and then formulate their conclusions in the online forum on the campus platform and complete the questionnaire provided by the instructor.

• Consultation activities: The exchange of doubts and questions to teachers will be carried out asynchronously through the unit's consultation forum.

Individual assessment

• Student participation and interaction during the synchronous class (on the videoconferencing platform) – a mandatory, assessable group learning activity: Student contributions will be recorded both orally and in writing in the chat function, as well as in the session recordings. This information will be used to evaluate participation in these sessions. • Student participation and interaction in the forum set up by each instructor. Participation in the forum is mandatory for all students. The instructor will evaluate the relevance of the comments and their application to the topic.

After the last session, the final exam will be written, individual, and administered asynchronously, but on the exact same date and time for all students. It will contain questions from all three units, distributed proportionally. Passing this exam is a prerequisite for passing the course.

Teaching methodology

The course will be a blend of theory and practice. Lectures will be combined with practical sessions, including problem-solving exercises, case studies (both real and hypothetical), discussion forums on specific topics, and presentations of applied projects, both individually and in groups. Students are required to read the course materials and case studies before each class to be able to participate actively in the activities and as determined by the instructor for each unit.

The teaching methodology takes as its premise the University's pedagogical model of learning by doing, considering the different learning styles of the students and promoting the necessary skills on autonomous, networked and collaborative learning.

The pedagogical model incorporates the contributions of cognitive and socio-constructivist learning theories that highlight the importance of the student's mental activity and promote higher-level cognitive processes through activities, teacher interventions, and peer interaction.

Guided by these theories, teachers intervene to achieve meaningful learning, and consider individual variables, assuming that each participant may require different times and diverse resources to acquire knowledge.

This pedagogical model highlights the importance of the social dimension of learning and therefore the need to create spaces for interaction that promote collaboration and learning as a result of cooperation between peers.

The method used in the subject evolves to a content-centered method, focusing on the participant and e-activities, using, according to the pedagogical proposal for each thematic unit:

– Case studies – “Digital” readings: portals, networks, webinars, podcasts – Group work: presentation of integrated technological solution – Presentations and talks with experts in asynchronous sessions – Videos – Academic discussion forums

The teaching and learning environment in which the subject will be developed will be the virtual classroom, within the Virtual Campus (Moodle Platform or similar), energized by integrated interaction tools such as teaching guides, teaching units, schedules, learning activities, etc. and resources where students will participate and be able to communicate, learn and develop skills and competencies.

Learning activities or e-activities may include the use of forums for addressing assignments, surveys, submission of practical work via the drop box, self-administered quizzes, and chat, depending on what each instructor outlines in their thematic unit. In addition, videoconferencing activities will be supported on a synchronous session platform provided by the university or a similar service.

The course will feature a series of guest speakers, including specialists in the topics we will be discussing. The idea is for these guests to contribute through interviews (podcasts) or presentations, leading to an enriching discussion on the subject matter. These sessions will be asynchronous and will continue the reflection in spaces within the Virtual Campus, such as through the use of forums.

We will be sharing all the presentations used, through the Virtual Campus, both by the teachers and by the guests.

Finally, the synchronous sessions will be recorded and uploaded to the Virtual Campus for students to use as an additional asynchronous learning resource. Those who do not attend the synchronous sessions will be able to view them through this platform. The class recordings do not replace the live lectures. Students are expected to connect and participate in the synchronous sessions.

Pedagogical stages

The classes are organized using the flipped classroom methodology and a blended online format (100% distance learning). This format combines synchronous (videoconferencing platform) and asynchronous (virtual campus) strategies. Given this format, the flipped classroom methodology unfolds in different phases, always mediated by a platform:

Initially, on the Virtual Campus, the student gathers information and develops their skills. Then, in the second phase, facilitated by the ZOOM synchronous video conferencing platform, the student participates in a synchronous meeting where they interact with their professor and classmates, discuss concepts, and ask questions. Finally, in the third phase, they deepen or reinforce their learning through the Virtual Campus.

In the activities designed to discuss theoretical content (synchronous and asynchronous), the modality will be participatory, providing examples based on the professional experience of the teachers, formulating questions for the debate and ensuring that the construction of learning is carried out together with the students.

We could summarize this 100% virtual experience in three (3) key moments that will vary according to thematic unit:

• Phase 1: Asynchronous on the Virtual Campus: Access to materials and activities. The focus is on preparation. • Phase 2: Synchronous on the Videoconferencing Platform: Presentation and discussion of theoretical content/co-creation/simulations. The focus is on the value of working with others. • Phase 3: Asynchronous on the Virtual Campus: Reflection/self-assessment. The focus is on reviewing and deepening learning.

The methodology for the practical aspects of this course will be based on recreating the work environment through problem-solving and simulation exercises to facilitate learning. To this end, we will use a series of strategies that will vary depending on the topics covered in each class and thematic unit. These include:

• Case discussions: A high percentage of the synchronous activities (on the videoconferencing platform) involve the discussion of real-world cases, in which students must take on the role of the decision-maker and present the alternatives, providing well-reasoned arguments for their choice. This discussion aims to integrate different dimensions of analysis into a decision, weighing the pros and cons of each alternative within the specific situation presented in the case. It is important to note that, prior to the synchronous meeting, students must prepare the cases using the materials and activities (such as forums and required readings) available on the Virtual Campus.

• Conceptual videos available on the Virtual Campus: the main objective of this resource is to transmit theoretical content and clarify any doubts that may have remained after reading the Supplementary Material, applying the different conceptual frameworks to specific situations in the company.

• Interdisciplinary teamwork: To develop the skills necessary for collaborative work within interdisciplinary teams and to actively listen to diverse professional experiences, students are encouraged to work in small interdisciplinary groups. This will allow them to understand the situations presented and the possible interventions to plan, based on a holistic perspective enriched by interdisciplinarity. Technology will always facilitate interaction within these teams.

• Forums: Two types of forums will be available for this course: A) A forum for questions per unit, active and available throughout the course, where students/groups can submit their conceptual or practical questions about the materials to the instructor; B) Forums for collaborative work activities, where the topics covered in the units will be addressed, based on a prompt or guiding question from the instructor. All students are expected to actively participate in this space.

Important: Any instance of academic dishonesty, as defined by the program's standard and specific rules, will be dealt with severely. Specifically, each individual assignment must be completed individually; each discussion must be prepared individually first, and then in a group; and students must never use notes from previous years or information available on the internet or other sources without proper citation.

Link with teachers, tutors, and other roles

All the contact spaces provided by the Virtual Campus, as well as the synchronous instances where "face-to-face" meetings take place, promote interaction between Students and the program, Students and the Professor, in a group or private manner, as well as interaction between peers for the resolution of tasks, reflection or sharing of learning.

The program will have a dedicated tutor or tutors for monitoring and support, who will serve as the student's daily point of contact. The tutor(s) will use the program's formal communication channels (Virtual Campus, Email, Synchronous Platform) to monitor each student's progress. They will provide support for any questions that arise during the course, acting as a liaison between the academic tutor (the professor in charge of the subject) and/or administrative and IT staff. Furthermore, the tutors will maintain close contact with the professor should any student encounter a situation that requires it.

Consequently, different instances and strategies for academic monitoring are planned throughout the course: • Asynchronous consultation spaces in the discussion forums for each unit • Synchronous consultation spaces: student-teacher meetings, which can be scheduled according to each student's needs in understanding the content. • Personalized asynchronous feedback through the Virtual Campus (which may be in text, audio, or video format) • Personalized synchronous feedback: meetings between the student-teacher group and/or student-teacher meetings. • Continuous monitoring by the Academic and Monitoring tutor(s).

It is important to emphasize that, in this regard, the assessments are primarily formative and aim to achieve the specific objectives of each subject, fostering the acquisition of competencies in the student. Accordingly, meaningful feedback from the instructor on the various assessable activities is encouraged. This feedback will form the basis for the grades of individual assignments and group projects, and will be submitted through the virtual campus in the same spaces designated for submitting assignments.

After grades are posted, assignments and corresponding feedback will be available on the virtual campus, and students will be able to download these files. The documents will remain in the course's virtual classroom until the start of the following academic year, after which they will be archived digitally.

Student experience on the Virtual Campus

Upon accessing the virtual campus, the student will see their subjects, and within them, they will find the following structure and organization of materials:

A) HOME PAGE On the course homepage, students will find general information about the course, allowing them to organize their schedule and time commitment. Materials include: • Banner with the course name • Course and instructor presentation (in video, podcast, or text format with profile picture) • Course syllabus in PDF format • Schedule of classes and activities (downloadable file) • Roadmap in visual and interactive format for independent study • Link to the synchronous platform where scheduled synchronous sessions will take place, with tutorials to help with initial access (this will be a single link for all classes). • Guidelines for case study and methodology (based on an interactive video and a technical note on case studies) • General Program News Forum (this is a one-way announcement forum that notifies students by email or on mobile devices of program updates on a weekly basis) • Help and communication channels (from both the professor and tutors and other support roles) • Subject satisfaction survey (available at the end of the program)

Following this section, the student will find one section per unit with the following structure:

B) IN EACH UNIT • Unit presentation (text, video, or podcast) • Unit objectives (in relation to key concepts) • Unit Activity Plan (what activity will be carried out at each stage: before, during, and after the synchronous session) • Required bibliography (videos/podcasts/course documents/infographics/simulations/case studies/technical notes and preparation sheets) • Supplementary bibliography • Partial performances: Formative activities (forums, assignments, suggestion boxes, and quizzes, among others). Formative activities with specific instructions are mandatory, while open activities, such as a discussion or reflection forum, are optional. • Final performance: Summative activity. This course includes a final performance consisting of an individual exam and an integrative assignment to be completed in a group. • General Unit Consultation Forum • Other Unit Materials and their contents (e.g., Materials used in the synchronous session, access to session recording, etc.)

Approval and evaluation procedures and criteria

• Format: The final assessment will be mandatory, individual, and open-book, taking place after the course has concluded. It will consist of solving six (6) applied theoretical-practical problems or questions based on the theoretical and practical content covered during the course. The assessments will be asynchronous for all students, starting and ending at the same time via the virtual campus, maintaining a balance between the topics covered in the thematic units. Students will have 2,30 hours to complete the assessment. Students who fail the exam will be eligible for a make-up exam.

• Attendance Requirements: To pass the course, students must: • Maintain a minimum attendance of 75% in synchronous classes. Attendance will be taken during Zoom sessions and for completion of mandatory activities on the virtual campus with a defined due date. • Pass the final exam, complete practical assignments, and meet the attendance percentage required by current regulations.

• Passing Requirements: The final assessment for the course will consist of an individual, asynchronous written exam. All content covered in the course will be assessed, including both the texts and the explanations given in class.

To do this, the student will connect from their computer to the University campus platform at the specific time defined by the course, access the exam and

You must answer the questions on the same platform. The time allotted for completing the exam will be limited by a countdown timer. Once the time expires, the exam will be automatically submitted in its current state. If you finish the exam before the time runs out, you can submit it by clicking the "Submit" button in the campus assessment application. If you do not access the platform at the scheduled date and time, you will be considered absent from the final exam for the course.

In order to maintain standards of transparency, security and avoid irregularities in the exam, the system detects paragraphs copied and pasted from elements other than typing in the assigned space.

Likewise, prior to the start of the exam, students will be asked to connect to a remote Zoom session to be monitored in their actions when developing the final evaluation.

It is passed with a minimum grade of 4 (four) equivalent to 60% correct on the exam.

Bibliography

Unit 1

General Mandatory

Landes W. and R. Posner. The economic structure of intellectual property law. Boston, Belknap Press, 2003. Pp.37 to 124, pp. 164 to 210, pp. 294 to 334.

Mankiw G. Principles of Economics. Mexico. McGraw Hill. Chapters 5, 10, 11, 14, 15, 16 and 17.

Massot JM “Economic analysis of intellectual property rights in seeds”, in Rapela M. (director), Schötz G (Coordinator) Innovation and intellectual property in plant breeding and agricultural biotechnology. Buenos Aires. Heliasta. Pp. 63-133.

Massot JM “Biotechnology, economic development and international integration. Two proposals for the Argentine case”, in Agenda Internacional, March 2016.

Material provided by the chair prior to the start of the course (presentations by the teacher or guest).

Complementary

Blair RD and TF Cotter. “An Economic Analysis of Damages Rules in the Intellectual Property Law”; in William & Mary Law Review, May 1998, 39, 1585-1694.

Boldrin M. and D. Levine. “The Case Against Patent”, in Journal of Economic Perspectives vol 27, No. 1, Winter 2013, pp. 3-22

Coloma G. Economic analysis of law: private and regulatory. Argentina. 2001.

Demsetz H. “Barriers to Entry,” in American Economic Review, vol. 72 (1), pp 47-57.

Johnston JS, “Not So Cold and Eye: Richard Posner's Pragmatism”, Vanderbilt Law Re-view, 44, April 1991, p. 741.

Kitch E. “Elementary and Persistent Errors in the Economic Analysis of Intellectual Property,” in Vanderbilt Law Review, 53, 2000, p. 1727.

Kothari Monika & Others (2013) “Intangible Assets: A study of valuation Models”. Re-search Journal of Management Sciences Pages 9-13

Lunney G. “The Death of Copyright: Digital Technology, Private Copying, and the Digital Millennium Copyright Act”; in Virginia Law Review Association, vol. 87, September 2001, p. 813.

Moser P. “Patents and Innovation: Evidence from Economic History”, in Journal of Economic Perspectives, vol 17, No. 1, Winter 2013, pp. 23-44

Unit 2

General Mandatory

Fumo, S. (14-09-2005) “How Much Is Your Company Worth”, published in El Cronista.

Fumo, S. (2006) “The Universe of Intangibles”, published in El Cronista.

Gabriela Salinas (Deusto 2007), Brand Valuation, Chapters 1 and 4, pages 75 to 98 and Chapter 8. ISO 10668: Brand Valuation

Murphy, Orcus and Remus, Wiley Finance. Patent Valuation. Improving Decision Making. Chapter 1, 3 and 6.

International Accounting Standard No. 36 – Impairment of Assets (Summary)

International Accounting Standard No. 38 – Intangible Assets (Summary)

International Financial Reporting Standard No. 3 – Business Combinations (Summary)

Robert Goldscheider et al., Use Of The 25 Per Cent Rule In Valuing IP

Smith GV and Parr RL (2005) (op.cit.). Chapter 2. Pages 21 to 35 and 3.

Chocoarroz Case Study by Molinos Rio de la Plata (2013) Clarín and iprofesional.com

Du Pont Case, Merck Join in drug venture (1990) - The Washington Post Genoma Lab Case

Financial Statements of Molinos Rio de la Plata as of 31-12-202. Statement of Financial Position, Statement of Income and Relevant Notes.

Material provided by the department prior to the start of the course.

Complementary

Smith GV and Parr RL (2005) (op. cit.). Chapters 4 and 19.

Murphy al, Patent Valuation. Improving Decision Making. Chapter 11.

Russell L. Parr, CFA, ASA Determination of Royalty Rates

Profitability and royalty rates across industries: Some preliminary evidence. KPMG 2012

Unit 3

General Mandatory

1st Class:

Forcada Carlos AC, “Taxation of internal development, purchase and licensing of intangible assets for productive purposes in Latin America”, Report for Argentina, 6th Latin American Regional Meeting of the International Fiscal Association (IFA), Santa Cruz de la Sierra (2014).

Forcada, Carlos AC, “The concept of royalty in internal tax legislation and in the Double Taxation Agreements signed by Argentina: The case of technical assistance and software”, in “Treatise on International Tax Law”, Directors: Rubén Asorey and Fernando García, Volume II, Chapter 3.2.7, pp. 427 to 459, Editorial La Ley (2013).

Forcada Carlos AC, “Taxation of platform applications: A new DNA in the rules of taxation”?, Chapter VI, pp. 213/246, in “Legal Aspects of Platform Applications”, Director: Juan Darío Veltani, Edit. La Ley (2020).

Rajmilovich Darío and Peralta María Gabriela, “Digital Economy”, Chapter III, Value Added Tax, pp. 71/96, La Ley Publishing House (2019).

Material provided by the department prior to the start of the course (teacher presentations)

Complementary:

Forcada Carlos AC, “The recognition of an intangible in international practices and its singularities in Argentina”, Journal No. 73 of the Colombian Institute of Tax Law, pp. 187/211 (2015).

Buitrago Diaz, Esperanza, “The concept of canon and/ royalties in agreements to avoid double taxation on income”, Edit. CISS, Wolters Kluwer, Spain, pp. 50 to 68 (2007).

Accessibility:

The required readings will be available on the course's Virtual Campus, ensuring that all students have timely access to this material. The supplementary readings will be listed in detail and, where possible (depending on the type of material), will also be available in the virtual classroom.

Students will have access to the University's Digital Library, which contains these and other training-related materials and is available as part of the services offered to students: https://www.austral.edu.ar/biblioteca/

Technology services for students

AUSTRAL Virtual Campus Access the AUSTRAL virtual campus at: https://campusvirtual.austral.edu.ar

ZOOM.US For teaching classes, the institutional ZOOM accounts associated with the classrooms will be used, as listed on the physical and virtual classroom management platform: Planning.austral.edu.ar

AUSTRAL Email and Office 365: Students in the program have a personal Microsoft Education email account (e.g., alumno@mail.austral.edu.ar), which is also linked to Office 365 services. Access your AUSTRAL email at: https://correo.austral.edu.ar. Office 365 is the web-based office suite offered by Microsoft for Education that allows for collaboration and document creation without needing a PC. Among the tools is Teams (https://teams.microsoft.com/), which allows students to stay connected and create dynamic work teams. In addition, they can use applications from the Microsoft Office suite, such as Word, Excel, PowerPoint, and Forms, among others.

Coursera for Campus: Students will have access to the Coursera catalog. Universidad Austral and will be able to obtain free certification for the courses offered by the various Academic Units. These courses can be used as part of the training program or based on each student's personal interest. Access Coursera from the Universidad Austral, here: https://www.coursera.org/austral 3

The Self-Service Portal is the help and self-service platform available to the entire University for inquiries, requests, or issues with any of the available technological services. Access the portal at: https://portal.austral.edu.ar using your institutional username.

The library has 31 digital databases currently available in various disciplines and accessible from anywhere with an institutional user account (@austral.edu.ar / @mail.austral.edu.ar). Access the Faculty Digital Library at: https://www.austral.edu.ar/biblioteca/biblioteca-digital/

Electronic Commerce Law (Program)

• Department: Intellectual Property Department

Formal aspects

Start date: 23 of June.
Duration: 36 hours.
• THEORETICAL HOURS: 28 hours (synchronous and asynchronous).
• PRACTICAL HOURS: 8 hours (synchronous and asynchronous).
Day and time: Thursday from 17 to 21 p.m. (GMT-3).
Modality: Online, via streaming.

Why doing this course?

A traditional definition of e-commerce is “any form of commercial transaction in which the parties interact electronically.” A good definition is “technology for change.”¹

In recent times, e-commerce has grown exponentially and has had a direct impact on our lives and also on the activity of different sectors, such as marketing, advertising, financial services, logistics, telecommunications, the retail sector, entertainment services and the software industry.

E-commerce is relevant to law in its various branches. Since there is no single subject area to address it, we refer to "E-commerce Law" as a general concept because its understanding requires a holistic analysis of all its aspects and legal implications.

This comprehensive course on e-commerce and law will present, in a practical and theoretical way, the commercial and technological aspects involved in this activity, as well as the applicable regulatory framework.

Issues such as the marketing of products and services in the digital environment, typical contracts, the liability of internet intermediaries, the rights and obligations of users and platform owners, the use of personal data, fintech services, logistics, digital advertising, the intellectual property rights of platform owners and third parties whose products are marketed on the internet, cybercrime, challenges in electronic evidence, as well as internet dispute resolution procedures, among other major topics, will be analyzed.

1* European Commission – Information Society Directorate. (July 12, 1999). Electronic Commerce – An Introduction. https://ec.europa.eu/archives/ISPO/ecommerce/answers/introduction.html

Objectives

Understand what e-commerce is and what the main services involved are.

To understand the applicable regulations and the commercial and technical aspects involved.

Acquire best practices from the best local specialists, who will provide a regional perspective.

Gain a comprehensive overview of e-commerce and learn about its main advantages and challenges.

Incorporate tools to inform and legally advise prospective clients regarding the main issues related to e-commerce.

Content

UNIT 1. INTRODUCTION TO THE SUBJECT AND ELECTRONIC COMMERCE CONTRACTS

Date and time: Thursday, August 4, 2022, from 5 to 9 pm.

• Asynchronous content (30 min.): Introduction to e-commerce (Jacobo Cohen Imach). What is e-commerce? Current state of the industry. Digitization of commerce and money. Legal aspects related to e-commerce. Legal management of e-commerce companies. Corporate reputation.

• Asynchronous content (30 min.): Computer Science Glossary (Enrique Molina Pico). What is an algorithm, what a line of code looks like, what a library is, what an API is and how it works, among other important topics.

• Asynchronous content (15 min.): How E-Commerce platforms work (Romina Grois). Marketing topics related to e-commerce and the apparel industry. Product definition. Commercial strategies. Distribution. Pricing.

• Synchronous content: Electronic commerce contracts (Darío Veltani) The electronic contract. Main typical contracts. Industry actors. Applicable regulations. Legal challenges.

UNIT 2. TECHNOLOGICAL ASPECTS OF E-COMMERCE PLATFORMS AND THE FINTECH WORLD

Date and time: Thursday, August 4, 2022, from 5 to 9 pm.

• Asynchronous content (60 min.): Fintech Services (Estreban Tresseras). The ABCs of the fintech industry. Fundamental definitions.

• Asynchronous content (15 min.): Digital wallets (Gabriela Wajnerman). What they are and how they work.

• Synchronous content: Fintech services (Gabriela Colombo) What are fintech services? Innovation. Applicable regulations in Argentina and compliance issues. Situation in other countries in the region. Opening up of financial activity.

UNIT 3. CONNECTIVITY AND LOGISTICS SERVICES

Date and time: Thursday, August 4, 2022, from 5 to 9 pm.

• Asynchronous content (30 min.): T&C in plain language (Joaquín Abad) New trends for writing effective website terms and conditions in plain language.

• Asynchronous content (60 min.): Regulatory aspects of the Internet (Juan Manuel Haddad) How the Internet works. Regulatory aspects. Argentine Digital Law.

• Synchronous Content: Logistics Services (Guadalupe Martínez) Logistics, distribution, and warehousing services specifically designed for e-commerce platforms in the region. Innovation. Common types of contracts. Applicable regulations. Challenges. Labor issues related to the use of new technologies.

UNIT 4. RIGHTS AND OBLIGATIONS OF USERS AND E-COMMERCE PLATFORMS ON THE INTERNET

Date and time: Thursday, August 4, 2022, from 5 to 9 pm.

• Asynchronous content (1 hour): How E-Commerce platforms work (Fredi Vivas) Software and artificial intelligence topics. Artificial intelligence and Machine Learning. Fundamental definitions. AI applied to processes.

• Asynchronous content (20 min.): Regulation of online content (Sofía Canavessi). Analysis of factors to consider when evaluating the various types of products and services that can be offered through platforms: product regulations, associated risk levels, operational capabilities, among others.

• Synchronous content: Rights and obligations of users and e-commerce platforms on the Internet (Federico Deyá and Francisco Ruda) Aspects of Consumer Law applied to e-commerce. Online Dispute Resolution. Regulatory bodies. Liability of Internet intermediaries. Applicable regulations. Case law.

UNIT 5. TOPICS OF PERSONAL DATA AND TAX ASPECTS RELATED TO E-COMMERCE

Date and time: Thursday, August 4, 2022, from 5 to 9 pm.

• Asynchronous content (20 min): Brand positioning on the Internet -SEO- (Ignacio Forciniti) Technical concepts of how brand positioning systems work in Internet search engines. Organic results and sponsored ads.

• Asynchronous content (60 min.): Fashion and Retail (Pamela Echeverría) Legal and commercial aspects of the fashion industry. Main players. New business models and the digital environment. Current cases. Luxury, sustainability and inclusion. Genderless fashion. Diversity. Fundamental rights. Applicable regulations.

• Synchronous content: Use of personal data on e-commerce platforms (Pablo Segura) Processing of personal data on e-commerce platforms. Security measures. User rights. International data transfers. AI and privacy. Cookies. Applicable regulations. Comparative law.

UNIT 6. ADVERTISING, ENTERTAINMENT AND INTELLECTUAL PROPERTY ISSUES RELATED TO E-COMMERCE

Date and time: Thursday, August 4, 2022, from 5 to 9 pm.

• Asynchronous Content (60 min.): Entertainment Services Offered by E-commerce Platforms (Florencia Insausti) Entertainment services offered by e-commerce platforms. Case studies. Industry overview. Applicable regulations.

• Asynchronous content (30 min.): Intellectual Property Asset Management (Paula Fernandez Pfizer) Intellectual Property asset management in e-commerce. Mechanisms for protection and promotion of innovation. Due diligence.

• Asynchronous content (10 min.): Metaverse (Martina Luski) Metaverse and e-commerce. Intellectual Property issues involved.

• Synchronous content: Digital Advertising (Florencia Insausti) General concepts in advertising. Advertising in the digital environment. Relationship between e-commerce and social networks. Image rights and influencers. Typical contracts and partnerships, applicable regulations and jurisprudence.

• Synchronous content: Intellectual Property Issues related to e-commerce (Martina Luski) Protectable intellectual property assets related to e-commerce platforms. Software and implications for intellectual property rights. Piracy and notice and takedown systems. Applicable regulations and case law.

UNIT 7. FRAUD AND DIGITAL EVIDENCE

Date and time: Thursday, August 4, 2022, from 5 to 9 pm.

• Asynchronous content (15 min.): The future of e-commerce (Sean Summers and Louise McKerrow) The present and future of e-commerce from a business perspective.

• Asynchronous content (40 min.): Ethical aspects related to the use of technology (Agustín Di Salvo). Use of artificial intelligence in e-commerce and related ethical aspects. Principles for the development of ethical artificial intelligence. Diversity. Software and AI. Responsibilities for its proper use.

• Synchronous content: Digital Evidence (Gustavo Calvinho) Incorporation, admission and evaluation of digital evidence in legal proceedings related to e-commerce. Applicable regulations. Case law. Challenges.

DATES AND TIMES

Synchronous classes:

Thursday, June 23, 2022, from 5:00 PM to 9:00 PM. Thursday, June 30, 2022, from 5:00 PM to 9:00 PM. Thursday, July 7, 2022, from 5:00 PM to 9:00 PM. Thursday, July 14, 2022, from 5:00 PM to 9:00 PM. Thursday, July 21, 2022, from 5:00 PM to 9:00 PM. Thursday, July 28, 2022, from 5:00 PM to 9:00 PM. Thursday, August 4, 2022, from 5:00 PM to 9:00 PM.

Additional asynchronous content equivalent to 9 hours.

General teaching methodology

The course will be entirely online. Classes will be both theoretical and practical, combining lectures by professors with practical modules in which case studies will be analyzed individually or in groups.

Weekly synchronous classes will be held, covering the main topics related to the world of e-commerce. In these classes, students will be able to actively participate by asking questions and discussing case studies. Additionally, asynchronous materials will be made available to students, allowing them to learn about other important topics related to e-commerce.

Students must read the required readings and case studies before class to actively participate. This material will be supplemented with additional readings, which are recommended for a more enriching learning experience.

The aim is for students to acquire skills to recognize the reality of electronic commerce, as well as its factual and legal challenges, so that they can then provide appropriate and creative solutions related to this subject in their future professional performance.

The method used in this subject focuses on content, participants, and e-activities, including:

• Participatory classes with theoretical content (online and live) • Case studies and resolution • Expert presentations in asynchronous sessions • Individual final project

The teaching and learning environment in which the subject will be developed will be the virtual classroom, energized by interaction tools integrated by teaching guides, teaching units, schedules, learning activities and resources where students will participate, be able to communicate, learn and develop skills and competencies.

Pedagogical stages

The classes are organized using the flipped classroom methodology and a blended online format (100% distance learning). This format combines synchronous (videoconferencing platform) and asynchronous (virtual campus) strategies. Given this format, the flipped classroom methodology unfolds in different phases, always mediated by a platform:

Initially, on the Virtual Campus, the student gathers information and develops their skills. Then, in the second phase, facilitated by the ZOOM synchronous video conferencing platform, the student participates in a synchronous meeting where they interact with their professor and classmates, discuss concepts, and ask questions. Finally, in the third phase, they deepen or reinforce their learning through the Virtual Campus.

In the activities designed to discuss theoretical content (synchronous and asynchronous), the modality will be participatory, providing examples based on the professional experience of the teachers, formulating questions for the debate and ensuring that the construction of learning is carried out together with the students.

We could summarize this 100% virtual experience in three (3) key moments:

• Phase 1: Asynchronous on the Virtual Campus: Access to materials and activities. The focus is on preparation. • Phase 2: Synchronous on the Videoconferencing Platform: Presentation and discussion of theoretical content/co-creation/simulations. The focus is on the value of working with others. • Phase 3: Asynchronous on the Virtual Campus: Reflection/self-assessment. The focus is on reviewing and deepening learning.

The methodology for the practical aspects of this course will be based on recreating the work environment through problem-solving and simulation exercises to facilitate learning. To this end, we will use a series of strategies such as:

• Case discussions: A high percentage of the synchronous activities (on the videoconferencing platform) involve the discussion of real-world cases, in which students must take on the role of the decision-maker and present the alternatives, providing well-reasoned arguments for their choice. This discussion aims to integrate different dimensions of analysis into a decision, weighing the pros and cons of each alternative within the specific situation presented in the case. It is important to note that, prior to the synchronous meeting, students must prepare the cases using the materials and activities (such as forums and required readings) available on the Virtual Campus.

• Quizzes on the Virtual Campus: These quizzes consist of a set of multiple-choice questions about the concepts presented in the Preparation Materials. Through this activity, students can assess their progress in understanding the introduced conceptual frameworks. This activity includes automated feedback, allowing students to identify their strengths and areas for improvement in relation to the content and expected learning outcomes.

• Conceptual videos available on the Virtual Campus: the main objective of this resource is to transmit theoretical content and clarify any doubts that may have remained after reading the Supplementary Material, applying the different conceptual frameworks to specific situations in the company.

• Interdisciplinary teamwork: To develop the skills necessary for collaborative work within interdisciplinary teams and to actively listen to diverse professional experiences, students are encouraged to work in small interdisciplinary groups. This will allow them to understand the situations presented and the possible interventions to plan, based on a holistic perspective enriched by interdisciplinarity. The interaction within these teams will always be facilitated by technology.

• Forums: Two types of forums will be available for this course: A) A forum for questions per unit, active and available throughout the course, where students/groups can submit their conceptual or practical questions about the materials to the instructor; B) Forums for collaborative work activities, where the topics covered in the units will be addressed, based on a prompt or guiding question from the instructor. All students are expected to actively participate in this space.

IMPORTANT: Any instance of academic dishonesty, as defined by the program's standard and specific rules, will be dealt with severely. Specifically, each individual assignment must be completed individually; each discussion must be prepared individually first, and then in a group; and students must never use notes from previous years or information available on the internet or other sources without proper citation.

Link with teachers, tutors, and other roles

All the contact spaces provided by the Virtual Campus, as well as the synchronous instances where "face-to-face" meetings take place, promote interaction between Students and the program, Students and the Professor, in a group or private way, as well as interaction between peers for the resolution of tasks, reflection or sharing of learning.

The program will have a dedicated tutor or tutors for monitoring and support, who will serve as the student's daily point of contact. The tutor(s) will use the program's formal communication channels (Virtual Campus, Email, Synchronous Platform) to monitor each student's progress. They will provide support for any questions that arise during the course, acting as a liaison between the academic tutor (the professor in charge of the subject) and/or administrative and IT staff. Furthermore, the tutors will maintain close contact with the professor should any student encounter a situation that warrants it.

Consequently, different instances and strategies for academic monitoring are planned throughout the course: • Asynchronous consultation spaces in the discussion forums for each unit • Synchronous consultation spaces: student-teacher meetings, which can be scheduled according to each student's needs in understanding the content. • Personalized asynchronous feedback through the Virtual Campus (which may be in text, audio, or video format) • Personalized synchronous feedback: meetings between the student-teacher group and/or student-teacher meetings. • Continuous monitoring by the Academic and Monitoring tutor(s).

It is important to emphasize that, in this regard, the assessment processes are primarily formative and aim to achieve the specific objectives of each subject, fostering the acquisition of competencies in the student. Accordingly, meaningful feedback from the instructor on the various assessable activities is encouraged. This feedback will inform the grading of individual assignments and group projects and will be submitted through the virtual campus in the same spaces designated for submitting assignments.

After grades are posted, assignments and corresponding feedback will be available on the virtual campus, and students will be able to download these files. The documents will remain in the course's virtual classroom until the start of the following academic year, after which they will be archived digitally.

Student experience on the virtual campus

Upon accessing the virtual campus, the student will see their subjects, and within them, they will find the following structure and organization of materials:

A) HOME PAGE On the course homepage, students will find general information about the course, allowing them to organize their schedule and time commitment. Materials include: • Banner with the course name • Course and professor presentation (in video, podcast, or text and profile picture format) • Course syllabus in PDF format • Schedule of classes and activities (downloadable file) • Roadmap in visual and interactive format for independent use • Link to the synchronous platform where scheduled synchronous sessions will take place, with tutorials to help with initial access (this will be a single link for all classes). • Guidelines for case study and methodology (based on an interactive video and a technical note on case studies) • General Program News Forum (this is a one-way notice board that notifies students by email or on mobile devices of program updates on a weekly basis) • Help and communication channels (from both the professor and tutors and other support roles) • Subject satisfaction survey (available at the end of the program)

Following this section, the student will find one section per unit with the following structure:

B) IN EACH UNIT • Unit presentation (text, video, or podcast) • Unit objectives (in relation to key concepts) • Unit Activity Plan (what activity will be carried out at each stage: before, during, and after the synchronous session) • Required bibliography (videos/podcasts/course documents/infographics/simulations/case studies/technical notes and preparation sheets) • Supplementary bibliography • Partial performances: Formative activities (forums, assignments, suggestion boxes, and quizzes, among others). Formative activities with specific instructions are mandatory, while open activities, such as a discussion or reflection forum, are optional. • Final performance: Summative activity. This course includes a final performance consisting of an individual exam and an integrative assignment to be completed in a group. • General Unit Consultation Forum • Other Unit Materials and their contents (e.g., Materials used in the synchronous session, access to session recording, etc.)

Approval and evaluation procedures and criteria

• Format: Each student's evaluation will depend on their class participation (20%), as well as the quality of their final project. This project will be mandatory, individual, and will consist of the preparation and submission of a research paper based on one of the topics covered during the course.

• Final paper requirements: • Font: Times New Roman. • Size: 11 • Line spacing: 1,5 • Length: five (5) pages (the cover page, index, and bibliography will not be included in this calculation) • Structure: problem statement, analysis, conclusions.

In case of failing the final work, students will be able to access an additional submission of a recoverable nature.

• Attendance Requirements: To pass the course, students must: • Maintain a minimum attendance of 75% in classes. • Pass the final project and participate in class.

• Approval Requirements: • It is approved with a minimum grade of 4 (four).

Bibliography

The following bibliography is provided for guidance only and may be expanded or modified. In case of discrepancies between the information provided in this program and the technical specifications for each unit, the latter shall prevail.

General Mandatory

VELTANI, JUAN DARÍO. (2020). “Legal aspects of platform applications”. Buenos Aires, Argentina. Thomson Reuters, La Ley.

PALAZZI, PABLO A. and MORA, SANTIAGO J. (2019). “Fintech. Legal Aspects.”. Volume I. Buenos Aires, Argentina. CDYT.

EFRAIM TURBAN, JUDY WHITESIDE, DAVID KING, JON OUTLAND (2017). “Introduction to electronic commerce and social commerce.” United States, Springer.

BUSTOS, CARLOS I. and VINTI ÁNGELA M. (2020). “Once again on the civil liability of search engines. An apparently risk-free company”. La Ley 2021-A.

MANTEROLA, NICOLÁS I. (2020). “Obligational responsibility of internet search engines: A contractual perspective”. La Ley 2021-A.

CHRISTOPHERSEN, RODOLFO. (2020) “From ´Claps´ to ´Kosten´, a correct evolution on the responsibility of e-commerce platforms.” Revista Derecho y Nuevas Tecnologías.

BIELLI, GASTÓN E. and ORDÓÑEZ, CARLOS J. (2020). “Use of the cloud for the incorporation of electronic evidence into the process. In times of COVID-19, and afterwards as well”. La Ley AR/DOC/1242/2020.

FRANCISCO, MARIANO D. (2019). “How to request a computer forensics report without ‘dying in the attempt’. Useful tips for stating the points of expertise in computer evidence or what every lawyer should know”. El Dial DC27D6.

WIPO. (2017). “Study on how to address trademark infringements on the Internet.” https://www.wipo.int/meetings/en/doc_details.jsp?doc_id=381836

CONARP. (2018). “Brands in the digital sphere”. http://www.conarp.org.ar/docs/Conarp-PaperDigital-feb2018.pdf

MARTIN, SARA for CYBERCLICK. (2020). “Social commerce: what it is and how to apply it to social networks.” https://www.cyberclick.es/que-es/social-commerce

INSAUSTI, MARÍA FLORENCIA. (2020). “Fashion, advertising and law”. Notebooks of the Center for Design and Communication Studies, (100). https://doi.org/10.18682/cdc.vi100.3994

CAVANELLAS, GUILLERMO and PALAZZI, PABLO. (2020). “Trademarks and unfair competition on the Internet”. Journal of Law and New Technologies.

HEXGN. (2019). “Convergence of E-commerce & Media and Entertainment Sectors.” HEXGN. https://hexgn.com/- convergence-of-e-commerce-media-and-entertainment-sectors/

INDIGROWTH VENTURES. (2018). “Amazon — Taking On The SVOD Market.” MEDIUM. https://medium. com / @ enquiries _ 3 5 6 3 9 / amazon – taking -on-the-svod-market-bb81a54f8d74

Complementary

DANESI, CECILIA C. (2020). “Artificial Intelligence, emerging technologies and law”. Vol. 1. Hammurabi.

GRANERO, HORACIO R. (2020). “Artificial intelligence and law, a social challenge”. El Dial.com

TIFFANY (NJ) INC. and TIFFANY and COMPANY v. eBay, Inc. 600 F.3d 93 (2d Cir. 2010).

Bill on the Legal Regime of Influencers. https://www.senado.gob.ar/parlamentario/comisiones/verExp/1358.20/S/PL

Technology services for students

8.1. AUSTRAL Virtual Campus Access the AUSTRAL virtual campus at: https://campusvirtual.austral.edu.ar

8.2. ZOOM.US For teaching classes, the institutional ZOOM accounts associated with the classrooms will be used, as shown on the physical and virtual classroom management platform: Planning.austral.edu.ar

8.3. AUSTRAL Email and Office 365 Students in the program have a personal Microsoft Education email account (e.g., alumno@mail.austral.edu.ar), which is also linked to Office 365 services. Access your AUSTRAL email at: https://correo.austral.edu.ar. Office 365 is the web-based office suite offered by Microsoft for Education that allows for collaboration and document creation without requiring a PC. Among the tools is Teams (https://teams.microsoft.com/), which allows students to stay connected and create dynamic work teams. In addition, students can use applications from the Microsoft Office suite, such as Word, Excel, PowerPoint, and Forms, among others.

8.4. Coursera for Campus Students will have access to the COURSERA catalog of the Universidad Austral and will be able to obtain free certification for the courses offered by the various Academic Units. These courses can be used as part of the training program or based on each student's personal interest. Access Coursera from the Universidad Austral, here: https://www.coursera.org/austral 3

8.5. Self-Service Portal This is the help and self-service platform available to the entire University for inquiries, requests, or issues with any of the available technological services. Access the portal at: https://portal.austral.edu.ar using your institutional username.

8.6. Library The library has 31 digital databases currently available in various disciplines and accessible from anywhere, with an institutional user account (@austral.edu.ar /@mail.austral.edu.ar). Access the Faculty Digital Library at: https://www.austral.edu.ar/biblioteca/biblioteca-digital/

Intellectual Property, New Technologies and Platform Applications (Program)

• Department: Intellectual Property Department

Formal aspects

Start date: 22 April 2021.

Workload: 80 hours, distributed in 14 classes of 4 hours each and 24 hours of asynchronous resources.

Day and time: every Thursday from 17:00 p.m. to 21:00 p.m. (GMT-3).

Modality: online.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion for the “Program: Intellectual Property, New Technologies and Platform Applications” will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

Presentation

The program analyzes the challenges presented by new technologies and their regulation, such as the complex contractual structure of platform applications and the implications for various legal disciplines. This contractual structure is not limited to the contract with the user and the service provider, but also includes the relationship with the app store (for example, Google Play or the Apple App Store) and the various contracts that arise from these relationships. The course covers all these topics with a theoretical-practical approach, enabling the reader to understand both the business models and their corresponding legal and contractual aspects.

Objectives

To have a proper understanding of the regulatory framework of intellectual property and its interrelation with other legal disciplines in the field of information technologies.

To interpret harmoniously the rules that apply to criminal, labor, tax or other legal disciplines and intellectual property conflicts.

To be familiar with relevant local and international case law on these matters.

To learn about the new business models that have emerged from the evolution of technology and that are based on intellectual property (blockchain, virtual currencies, platforms, etc.).

Recipients

Legal professionals, economists, entrepreneurs, engineers, scientists, technicians, creatives, public officials and those responsible for technology transfer offices.

Content

Platform applications, electronic contracting and intellectual property

Underlying contractual framework for platform applications. Different types of platforms: (i) content distribution platform; (ii) marketplace; (iii) delivery platform. The platform application as organizer of a system of related contracts. Contracts with the end user, with service providers, and with app stores (Android, iOS, Windows). Relevance of the adopted licensing scheme. Application of Law 11.723. Regime of related contracts.

Civil liability of platform applications

General legal framework and consumer protection. Platform applications as technological intermediaries. Civil liability for content hosting. Civil liability for content indexing and search results. Civil liability for interactions between users of e-commerce platforms. Extended civil liability between users and "independent providers." Local and international legal doctrine and jurisprudence. Application of consumer protection regulations. The technological divide in consumer relations on digital platforms.

Labor issues related to platform applications

Platform work. The challenge of defining the service provided by platform applications. The distinction between underlying and secondary services. Characterization of service provision under Argentine labor law. The impact of platform applications from the perspective of general labor law principles. Blocking access as a disguised form of dismissal. The right to digital disconnection. The global situation.

Cybercrime

Classification of cybercrimes. Platform applications as organized spaces for committing crimes. Local and international case law. Criminal investigation based on public intelligence (OSINT). Protocols for action and cyber-patrolling on platforms. Importance of the Budapest Convention.

Constitutional framework of platform activity. Freedom of expression on platforms

Constitutional aspects related to platform activity. Disruptive activity and the right to equality in relation to regulated activities (Uber, Airbnb cases, etc.). Classification of platform activity from a regulatory perspective. Value gap. Platforms' position in relation to freedom of expression. Constitutional framework. The Twitter and Parler cases.

Relevant tax issues

Complex aspects related to the taxation of platform activity. Problems: Modification of traditional tax rules. Specific situation of cryptocurrencies.

Protection of personal data in platform applications

Application of the regulatory framework for privacy and personal data protection to platform applications. Problems arising from the multiplicity of contracts and database transfers. Mass data processing (big data), use and commercialization of users' personal data for purposes other than the contracted service.

Use and protection of trademarks on platforms

Trademark infringements on platforms. Self-regulation. Protection programs. Scope, validity, and enforceability against trademark owners and users. Local and international case law.

Procedural aspects related to platforms

Litigation issues involving platforms. Multiple parties. Identification. Procedural alternatives. Early evidence and preliminary proceedings. Precautionary measures. Independent precautionary measures. Their proper application.

Platform applications and the financial system. Digital banking and fintechs

Distinction between digital banking and fintechs. Areas of operation for each. Regulatory frameworks and interaction. Interoperability. Differences in their contracts with users. Open Banking systems. International trends (European regulations). Situation in Argentina.

Specific platforms: Regtech, Edutech, Insurtech, Legaltech, video games

The platforms in particular. Explanation of each business model.

Teachers

Gustavo Atta

Carola Bottini

Carlos Camps

Carlos Forcada

Romina Iannello

Esteban Kulik

Julio Lalanne

María Cecilia Magariños

Ricardo Porto

María Gimena Rabinad

Gustavo Schötz

Diploma in Intellectual Property

• Department: Intellectual Property Department

Formal aspects

Start date: 19 April 2023.

Total hourly load: 120 h.

Day and time: Weekly Wednesdays from 17:00 p.m. to 21:00 p.m. (GMT-3).

Modality: Online, via streaming, and exclusive content on the Virtual Campus.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the “Diploma in Intellectual Property” will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

Why do the Diploma program?

The Diploma program provides the tools to manage contingencies in the professional world related to the challenges of new technologies and intellectual property. It addresses the conceptual framework of intellectual property.

Recipients

Professionals with degrees in law, economics, science, business administration, engineering, biology, biotechnology, physics, and communication. They can work in the public or private sector. That is, those professions responsible for the generation, management, and protection of intangible assets.

Objectives

• Incorporate and relate the main institutions and principles that govern intellectual property.

• Identify the problems that may arise in the relationship between intellectual property rights holders and users of these rights.

• Develop capabilities to resolve the main conflicts relating to intellectual property rights.

• Understanding the international system of protection of property rights Diploma in Intellectual Property 5 Diploma in Intellectual Property.

Teaching methodology

Prior to each class, reading materials related to the topic will be provided. Reading these materials before the class is optional, but it is recommended for faster assimilation of the content. Classes will begin with an explanatory session, during which the instructor will develop the relevant unit. The second session will involve a debate topic for students to work in groups, taking and defending opposing viewpoints. The third and final session will consist of drawing conclusions from the debate. Digital study and reference materials are available through the Virtual Campus of [University Name]. Universidad Austral, as well as the cases that will be worked on in class.

Teachers

Federico A. Villalba Díaz

Carlos Octavio Mitelman

Andrés Sánchez Herrero

Fabian Loyato

Dario Veltani

Romina Ianello

Gustavo Atta

Tax Jurisprudence Workshop

• Department: Department of Tax Law

Formal aspects

Start date: March 14, 2023.

Duration: 8 annual meetings.

Day and time: Third Tuesday of each month from 12:30 to 14:00 (GMT-3).

Modality: online, via streaming.

Certificate: The Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the “Tax Jurisprudence Workshop” will be issued to those who meet the specified approval requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma (Note No. 732/2002 DNGU). The certificate will be issued digitally through the Virtual Campus once the completion of all activities under the required approval requirements has been verified.

Why do the workshop?

This workshop aims to provide participants with knowledge of current tax jurisprudence, enabling their understanding and analysis. Its central focus is on the sources and interpretation of Argentine tax law necessary for professional practice. It will be held once a month in a fully virtual, blended format, incorporating a flipped classroom approach and live streaming sessions. The program consists of eight online sessions broadcast from the UA Live Room. Universidad AustralWith state-of-the-art technology, this course offers a classroom experience as if you were face-to-face with the professor, featuring real-time interaction. Professionals will be able to interact with each other and with the presenter on the analyzed case law and different perspectives, generating an enriching debate that also strengthens networking among the attending professionals. Furthermore, the case law analyzed in each session and related bibliographic materials will be made available through the Virtual Campus.

Objective

The objective of each meeting will be to share current tax jurisprudence at the national, provincial, and municipal levels in the most enriching way possible. Participants will be able to propose their own experiences and controversial cases in the Virtual Campus forum, thus generating an exchange of ideas and a federal debate on the most current cases, where their own experiences will also be central to the workshop. Workshop: Tax Jurisprudence.

Recipients

The course is aimed at lawyers and accountants who dedicate their professional activity to the fields of tax law, business law, corporate law, among other branches, whether in law firms, public bodies or in the private sector and who reside in Argentina.

Schedule

Session 1: Tuesday 21/3, 12:30 to 14:00 h.

Session 2: Tuesday 18/4, 12:30 to 14:00 h.

Session 3: Tuesday 16/5, 12:30 to 14:00 h.

Session 4: Tuesday 20/6, 12:30 to 14:00 h.

JULY RECESS

Session 5: Tuesday 15/8, 12:30 to 14:00 h.

Session 6: Tuesday 19/9, 12:30 to 14:00 h.

Session 7: Tuesday 17/10, 12:30 to 14:00 h.

Session 8: Tuesday 14/11, 12:30 to 14:00 h.

Access to the virtual campus

Upon enrollment in the program, participants will receive their login credentials for the Virtual Campus and instructions for initial use via email. Use the following link to access the Virtual Campus: http://campusvirtual.austral.edu.ar

Download the "Virtual Campus of Austral University" app, available for iOS and Android devices from their respective app stores. Log in with your new Virtual Campus user account.

Update your Virtual Campus Profile with your personal and professional information.

Add a photo to your profile so that the faculty can identify you.

Explore the course on the Virtual Campus to understand the behavior of the different sections and to be able to locate the materials corresponding to each module of the course.

Remember that the course draws on content and activities that are available on the Virtual Campus prior to the synchronous streaming session.

If you have any questions or problems, please contact the program contact person.

Seminar: Alternative Dispute Resolution. Criminal, Tax, and Customs Proceedings

• Department: Department of Tax Law

Formal aspects

Start date: September 15 2023.

Duration: 15 hours (10 hours in resources and activities of the Virtual Campus + 5 hours of streaming sessions).

Day and time: Friday from 17:00 p.m. to 19:30 p.m. (GMT-3).

Modality: Blended learning. Flipped classroom with resources and activities through the Virtual Campus. Distance learning, with virtual classes via live streaming from the UA-Live Room and real-time participation.

Program type: university extension program.

Approval procedure: to the Faculty of Law of the Universidad Austral The Diploma and Academic Certificate of attendance at the “Seminar on Alternative Dispute Resolution in Tax and Customs Criminal Proceedings” will be issued to those who meet the specified approval requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma (Note No. 732/2002 DNGU).

Why doing this course?

The course aims to provide participants with tools for understanding, analyzing, and interpreting the various provisions that impact tax and customs criminal proceedings, with a special emphasis on exiting the process through a normative, jurisprudential, and doctrinal analysis with a practical focus. The program is delivered over two consecutive weeks in a fully online, blended format, incorporating a flipped classroom approach and live streaming sessions. The program is offered in two weekly modules with online content and two live online sessions broadcast from the UA Live Room. Universidad AustralWith state-of-the-art technology that allows for a classroom experience as if you were face-to-face with the professor, with real-time interaction. Before each synchronous streaming class, reading materials will be made available through the Virtual Campus, online activities will be developed, and practical cases will be provided; reading these will be required to participate in the discussions during the streaming sessions. The aim is that by the end of the course, students will understand the basic concepts of the various options available in tax and customs criminal proceedings, current jurisprudence, and the specific challenges presented by each of these institutions.

Recipients

The course is aimed at lawyers and accountants who dedicate or wish to dedicate their professional activity in the fields of tax, business, corporate law, among other branches, whether in law firms, public bodies or in the private sector, and require practical training in this specific branch often not achieved in undergraduate and postgraduate courses, but which the professional necessarily finds in professional practice.

Teachers

MAG. AGUSTINA M. ORTIZ D.

Agustina is a lawyer with a Diploma of Honor for distinguished academic average from Universidad Austral and Award for Academic Excellence (Buenos Aires Bar Association). Master's and Specialist in Tax Law from the Universidad Austral Having received the Gold Medal for her graduating class and the award for best research paper, she is a co-author of the three volumes of the Tax Reform book published by the Department of Tax Law and Marcial Pons, and of the book "Economic Criminal Law of the 21st Century" published by Ad Hoc. She is a professor of Tax Law at the undergraduate level, teaches Elements of Tax Law, and coordinates Tax Offenses and Infractions in the Master's Program in Tax Law. She is also a mentor in the 2019 Law Without Walls Program (IE University & Miami Law School). Professionally, after working in the private sector, she has been employed by the AFIP (Argentine Federal Tax Authority) since 2016.

Coordinator

MAG. MARÍA INÉS LASALA

María Inés graduated as a Certified Public Accountant from the National University of Lomas de Zamora. She holds a specialization and a Master's degree in Tax Law. Universidad AustralAwarded a medal of honor and best research thesis in 2007. Master of Business Administration and Management Development Program at EUDE Business School (Madrid). Completed a Diploma in Smart Cities at the School of Government of the Faculty of Law of the Universidad Austral She completed her studies in Vienna. She worked as a tax manager at a financial institution and has over 20 years of experience advising private companies and economic groups on financial, insurance, real estate, and general transactions. She is currently an independent advisor and executive director and professor in the Tax Law Department of [unspecified institution]. Universidad Austral.

Content

MODULE 1: INSTITUTES OF CRIMINAL LAW AND THEIR IMPACT ON CRIMINAL TAX AND CUSTOMS MATTERS.

• Conciliation (Art. 59, para. 6, CP) and its difference from Comprehensive Reparation. • Comprehensive Reparation for Damages (Art. 59, para. 6, CP). • Its operation and the Federal Criminal Procedure Code. • The concept of victim and the quantification of reparation. • Suspension of trial on probation (Art. 76 bis). Applicability to tax and customs offenses. • The summary procedure for customs offenses and multipurpose hearings. • Jurisprudential analysis of these legal mechanisms.

MODULE 2: PARTICULARITIES OF THE TAX AND CUSTOMS CRIMINAL REGIME.

• Extinction by payment under the tax criminal law (Art. 16, RPT). • Requirements and regulatory interpretation according to the reform introduced by Law 27.430 and its antecedents. • Its one-time application and the exemption from filing a criminal complaint. • AFIP regulations: Provision 192/2018. • The effects of tax moratorium regimes: validity, similarities, and differences. • Law 26.476 • Law 27.260 • Law 27.541 • Current issues. • Jurisprudential analysis of the cases.

Schedule

The classes are structured into two weekly modules, using a blended learning format. This format means that the content is delivered in two ways: 1) A series of materials and assignments for activities will be made available through the Virtual Campus; 2) For each module, a synchronous virtual session will be held via a live streaming platform, allowing for real-time interaction and discussion among all participants.

MODULE 1 [WEEK 1 – September 15, 2023]

Topic: INSTITUTES OF CRIMINAL LAW AND THEIR IMPACT ON CRIMINAL TAX AND CUSTOMS MATTERS.

Contents: • Conciliation (Art. 59, para. 6, CP) and its difference from Comprehensive Reparation. • Comprehensive Reparation for Damages (Art. 59, para. 6, CP). • Its operation and the Federal Criminal Procedure Code. • The concept of victim and the quantification of reparation. • Suspension of trial on probation (Art. 76 bis). Applicability to tax and customs offenses. • The summary procedure for customs offenses and multipurpose hearings. • Jurisprudential analysis of these legal mechanisms.

MODULE 2 [WEEK 2 – September 22, 2023]

Topic: CHARACTERISTICS OF THE TAX AND CUSTOMS CRIMINAL REGIME.

Contents: • Extinction by payment under the tax criminal law (Art. 16, RPT). • Requirements and regulatory interpretation according to the reform introduced by Law 27.430 and its background. • Its one-time application and the exemption from filing a criminal complaint. • AFIP regulations: Provision 192/2018. • The effects of tax moratorium regimes: validity, similarities, and differences. • Law 26.476 • Law 27.260 • Law 27.541 • Current issues. • Jurisprudential analysis of the cases.

Virtual sessions via streaming

As detailed above, each module includes a live-streamed session. This is a synchronous meeting held via a virtual platform that allows interaction between course participants and the instructor. During the live stream, instructors present the topics and encourage participation through prompts such as live questions, polls, short practical exercises, or the case method using comprehensive situational scenarios. The sessions will take place on the following dates and times:

Session 1: Friday 16/9, 17:00 to 19:30 h (GMT-3).

Session 2: Friday 23/9, 17:00 to 19:30 h (GMT-3).

Transfer Pricing in Latin America (Introductory Course)

• Department: Department of Tax Law

Formal aspects

Start date: October 3, 2023.

Duration: 5 sessions.

Day and time: Tuesday from 17:00 p.m. to 19:30 p.m. (GMT-3).

Modality: Online, blended. Flipped classroom with resources and activities through the Virtual Campus. Distance learning, with virtual classes via live streaming from the UA-Live Room and real-time participation.

Program type: university extension program.

Approval procedure: Completion of all required activities through the Virtual Campus for each Module (e.g., readings, forum participation, quizzes, practical exercises, etc.). Attendance at 75% of the synchronous sessions via streaming.

Dedication: Total: 37.5 h (25 h in Virtual Campus resources and activities + 12.5 h of streaming sessions) Weekly: 7,5 h (5 + 2,5 h)

Streaming sessions:

Session 1: Tuesday 3/10, 17:00 to 19:30 (GMT-3)*

Session 2: Tuesday 10/10, 17:00 to 19:30 (GMT-3)*

Session 3: Tuesday 17/10, 17:00 to 19:30 (GMT-3)*

Session 4: Tuesday 24/10, 17:00 to 19:30 (GMT-3)*

Session 5: Tuesday 31/10, 17:00 to 19:30 (GMT-3)*

Certificate: the Faculty of Law of the Universidad Austral The University will issue a Diploma and Academic Certificate of attendance for the “Introductory Course on Transfer Pricing in Latin America” to those who meet the specified approval requirements. This certificate is a university extension course and is not a university degree, title, or diploma (Note No. 732/2002 DNGU). The certificate will be issued digitally through the Virtual Campus once completion of all activities and the required approval requirements have been verified.

Why doing this course?

The undeniable global importance this topic has acquired in recent years, particularly in the countries of the region, makes it essential for anyone involved in and advising on international transactions to gain a thorough understanding of the subject. Thus, this course aims to provide students with a comprehensive knowledge of the common principles and rules of transfer pricing in Latin America, as well as the OECD Transfer Pricing Guidelines. Through the case study method, students will be able to apply transfer pricing rules and methodologies to specific transactions, acquiring the fundamental knowledge necessary to prepare a transfer pricing report. Students will also have access to a web portal where all course materials will be available. A practical case study will be sent before each class for discussion in the following session.

Objectives

The aim is for participants to gain a thorough understanding of the common principles and rules of transfer pricing in Latin America, as well as the OECD Transfer Pricing Guidelines. Through the case study method, students will be able to apply transfer pricing rules and methodologies to specific transactions, acquiring the fundamental knowledge necessary to prepare a transfer pricing report.

Recipients

Lawyers, accountants, economists, and professionals in general dedicated to legal advice on international transactions, taxation, or foreign trade, with a university or tertiary degree. Introductory course: Transfer Pricing in Latin America

What will you gain upon completion of the program?

The aim is for participants to gain a thorough understanding of the common principles and rules of transfer pricing in Latin America, as well as the OECD Transfer Pricing Guidelines. Introductory Course: Transfer Pricing in Latin America 7 Introductory Course: Transfer Pricing in Latin America

Content

• Historical overview of the transfer pricing concept • Regulatory sources of transfer pricing • Transfer pricing regulations in Latin America • The OECD Transfer Pricing Guidelines • The concept of control or linkage • The arm's length principle • Selecting the transfer pricing method • Comparability • Introduction to transactional methods • Introduction to outcome-based methods • Other methods • Importance of the transfer pricing report and its basic structure • Statistical tools and comparability adjustments • Intermediaries • Influence of OECD Pillars I and II Introductory course: Transfer Pricing in Latin America.

Teachers

EDUARDO A. AGUILERA

Lawyer, Specialist in Tax Law from the Universidad Austral and holds a Master's degree in Tax Law from Georgetown University. He is a Professor of Transfer Pricing at Austral University and a Senior Transfer Pricing Manager at KPMG (UK). He specializes in compliance, planning, and litigation related to transfer pricing, practicing in Argentina and the United States.

JUAN MARCOS ROUGES

Lawyer, PhD candidate in Law (Universidad AustralSpecialist in Tax Law from the University of Buenos Aires. Professor of Transfer Pricing at the Universidad AustralPartner at Rosso Alba & Rougés. He specializes in transfer pricing planning and litigation in Latin America. PhD candidate in Tax Law. Faculty of Law. Universidad AustralThesis in progress. He is the author of numerous publications and is a visiting professor in the Master's Program in Tax Law at the Universidad Austral.

GERMÁN CROCENZI

Accountant, Master of Business Administration (MBA) from Universidad del CEMA, Master in Finance from Universidad Católica Argentina. He has over 18 years of experience providing services to national and multinational entities in the Transfer Pricing area of ​​the Tax Department at KPMG Argentina as a Senior Manager. He has prepared reports for companies in various industries. He has also developed pricing/compensation planning for related-party transactions for current operations requiring restructuring, as well as for future transactions. Furthermore, he has experience in establishing transfer pricing policies for economic groups. As part of his work, he has supported the Transfer Pricing practices of KPMG offices in Chile, Colombia, Peru, and Uruguay. Since March 2019, he has run his own consulting firm dedicated exclusively to Transfer Pricing.

GUEST CONTRIBUTORS

FRANCISCO ALTAMIRANO

Lawyer and Master in Tax Law from the Universidad AustralUniversity exchange program at Université Jean Moulin Lyon III, Lyon, France. Professor of the course "Legal Elements of Taxation for Accountants" and Coordinator of the subjects "Constitutional Bases of Taxing Power," "Legal Regime of the Tax Obligation," "Philosophical and Ethical Foundations of Tax Law," and "Organization, Principles, and Powers of the Tax Administration" for the Master's Program in Tax Law. Universidad AustralLawyer at Altamirano & Associates law firm.

ANTONIA DÍAZ DE VALDÉS GREBE

Lawyer and Master in Tax Law from the Universidad Austral where she graduated with Honors for outstanding academic performance. In 2016, she received an award for academic excellence from the Buenos Aires City Bar Association. She holds a Master's degree in Tax Law and works as a senior lawyer in the Tax Litigation Department of a telecommunications company. She coordinates the Provincial and Municipal Tax Regimes course in the Master's Program in Tax Law at the [University Name]. Universidad Austral and the Online Workshop on Tax Jurisprudence.

Schedule

Module 1 [Week 1] Content: Regulatory sources for transfer pricing. Transfer pricing regulations in Latin America. The OECD Transfer Pricing Guidelines. Discussion of the case study. The concept of control or linkage. The arm's length principle. Comparability.

Module 2 [Week 2] Content: Importance of the transfer pricing report and its basic structure. Discussion of the practical case. Functional analysis. Identification of related party transactions. The selection of the transfer pricing method.

Module 3 [Week 3] Content: Introduction to transactional methods and outcome-based methods. Other methods. Statistical tools and comparability adjustments. Discussion of the case study. Application of transfer pricing methods.

Module 4 [Week 4] Content: Application of transfer pricing methods (continued). Discussion of the practical case. Statistical tools and comparability adjustments. Intermediaries. Definition. Remuneration. Substance.

Module 5 [Week 5] Content: Intermediaries. Definition. Remuneration. Substance. The OECD Pillars I and II.

Course: Taxation of New Technologies

• Department: Department of Tax Law

Formal aspects

Start date: 3th August 2023.

Duration: Total: 37,5 hours (25 hours of resources and activities on the Virtual Campus + 12,5 hours of streaming sessions). Weekly: 7,5 hours (5 + 2,5 hours).

Day and time: Thursday afternoon.

Modality: orOnline, blended. Flipped classroom with resources and activities through the Virtual Campus. Distance learning, with virtual classes via live streaming from the UA-Live Room and real-time participation.

Program type: university extension program.

Approval procedure: Completion of all required activities through the Virtual Campus for each Module (e.g., readings, forum participation, quizzes, practical exercises, etc.). Attendance at 75% of the synchronous sessions via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Diploma and Academic Certificate of attendance for the “Course: Taxation of New Technologies” will be issued to those who meet the specified approval requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma (Note No. 732/2002 DNGU). The certificate will be issued digitally through the Virtual Campus once the completion of all activities and the required approval requirements have been verified.

Why doing this course?

The course aims to provide participants with the tools for understanding and analyzing new technologies and their impact on the tax field.

The program is delivered over five consecutive weeks in a fully virtual, blended format, using the flipped classroom model and live streaming sessions that provide a classroom experience similar to being face-to-face with the professor, with real-time interaction. Before each synchronous streaming session, reading materials will be made available through the Virtual Campus, online activities will be conducted, and practical case studies will be provided; these will be required reading to participate in the discussions during the streaming sessions.

The aim is that by the end of the course, the student will understand the challenges that new technologies pose for taxation and how to pay taxes in the digital age.

Recipients

The course is aimed at lawyers and accountants who are dedicated or wish to dedicate their professional activity in the fields of tax law, business law, corporate law, among other branches, whether in law firms, public bodies or in the private sector, and require practical training that is often not achieved in undergraduate and postgraduate degrees, but which the professional necessarily finds in professional practice.

Content

TOPIC 1

Current ideas on the legal tax relationship. Transformations in the era of Artificial Intelligence.

The use of AI, Big Data, and other emerging tools by Tax Administrations and the proposals within the framework of the OECD.

The Tax Compliance by Design proposal as a tax vision in the age of AI.

Neuroscience applied to taxation.

Conflicting legal situations.

Study of relevant case law.

Building new rights and guarantees for taxpayers in the era of AI and the tokenization of the economy.

From ethical regulations to tax regulations.

TOPIC 2

The perspective of tax authorities on new technologies

Technological tools for tax collection and auditing.

TOPIC 3

Taxation of the Digital Economy (Part 1).

Origin and evolution (2008-2022): How did we get here?

Current situation after the global agreement reached in October 2021: Where are we?

The redistribution of taxing powers agreed under Pillar 1: Analysis and implications.

The global minimum tax introduced by Pillar 2: Analysis and implications.

TOPIC 4

Taxation of the Digital Economy (Part 2): • Implementation of Pillar 1: • Changes to domestic legislation and new multilateral convention. • Unilateral measures: – Taxes on digital services – Digital PE – VAT measures – The future of unilateral measures, commitment to remove them.

Implementation of Pillar 2: • Model rules and new multilateral convention. • European Directive for the implementation of Pillar 2.

Will it be possible to implement Pillars 1 and 2 globally? Regional perspectives.

TOPIC 5

Cryptocurrencies.

General regulatory framework.

Analysis of comparative tax systems.

List of teachers

ADOLFO IRIARTE YANICELLI

Lawyer, National University of Tucumán. Doctor of Financial and Tax Law – Complutense University of Madrid, thesis awarded Summa Cum Laude by unanimous decision of the examining board. Postdoctoral Specialist – University of Zaragoza. Master in Tax Consulting and International Taxation, Pontifical University of Comillas – ICADE – Madrid. Adjunct Professor, Section III, Tax and Financial Law – National University of Tucumán. Adjunct Professor of the subject Methods of Auditing, Control and Management of the State – UNT. Adjunct Professor of the subject Public Information, Transparency and Control of Corruption – UNT. Postgraduate Professor of the Universidad Austral, UNT, and other National and International Universities. Coordinator of the Commission for the study, analysis, and implementation of Artificial Intelligence for judicial management (Resolution of the Supreme Court of Justice of Tucumán No. 113/19). Director of the PIUNT Type B Research Project: L613-PI-UNT 2018/2022 “Taxation in the fourth industrial revolution: a study on the challenges of tax law in the era of robotization and the digital economy”. Researcher for Argentina Research Project L613-PIUNT 2018/2022, “Taxation in the fourth industrial revolution: a study on the challenges of tax law in the era of robotization and the digital economy”; Researcher on the Complutense University of Madrid research project – DER 2017-87238 R: “Taxation and robotics: the challenges of tax administrations in the face of the robotization processes of today's society and the survival of the welfare state”, Director Dr. Fernando Serrano Antón, funded by the Spanish Ministry of Economy, Industry and Competitiveness, – State R&D&I Program Oriented to the Challenges of Society. Author of books and articles in the field. Tax Judge in the tax enforcement, collection and collection court of the Concepción Judicial Center – Tucumán.

MAG. JUAN MANUEL VAZQUEZ

Juan Manuel is a PhD candidate in Tax Law at the University of Amsterdam, holds an LL.M in Taxation from Georgetown University (USA), and a Master's degree in Tax Law from the Universidad Austral Juan Manuel is a lawyer who graduated with a Gold Medal from the National University of Tucumán. He currently works as: (i) a researcher and academic coordinator for the CPT Project at the University of Amsterdam; (ii) a Professional Support Lawyer at the firm Loyens & Loeff (Netherlands); and (iii) an author for the journal Highlights & Insights on European Taxation, published by Wolters Kluwer. Previously, Juan Manuel conducted research at the International Bureau of Fiscal Documentation (IBFD), worked for the Buenos Aires tax authority (ARBA), and at various firms in Argentina and the United States. He was a Fulbright scholar and received the 2019 IFA Latin America Research Award for a co-authored article.

Hilario Iñiguez, Esq.

Hilario holds a degree in Business Administration from UNLP and postgraduate studies in the management of technology-based organizations and in public administration. He specializes in the development of advanced data analytics ecosystems for detecting tax evasion and designing fiscal policy, and has over 20 years of experience as a professor at both the undergraduate and graduate levels in the development and management of technology projects. Currently, he is the General Manager of TSGroup, providing systems development and technology infrastructure services to national, provincial, and municipal companies and organizations.

MAG. DIANA MERCEDES CALDERÓN MANRIQUE

Diana Calderón Manrique is a lawyer, a graduate of Andrés Bello Catholic University in Caracas, Venezuela, with an advanced master's degree in international tax law (LL.M. (Adv.)) from the International Tax Center at Leiden University, Netherlands. Currently, Diana is the Senior Managing Director of the IBFD Knowledge Center – Latin America Knowledge Group. She is the managing editor of the IBFD's BEPS Country Monitor and the creator and managing editor of the new Digital Taxation Monitor, which tracks unilateral measures taken by different countries to tax the digital economy, as well as countries' positions on the OECD's Pillar 1 proposal and the Inclusive Framework. Diana supports the IBFD's International Tax Academy by teaching courses, including the IBFD Pre-Congress IFA Panama 2019 course on the Taxation of the Digital Economy.

Dr. Carla Mares

A lawyer from the University of Piura, she holds a PhD in Law from the University of Navarra (Spain) and the University of Bologna (Italy). She has participated as a collaborating member in three R&D projects led by Eugenio Simón Acosta. She was a researcher at the European School of Advanced Tax Studies, under the direction of Adriano Di Prieto (Bologna, 2008). She contributed to the Peruvian section of the quarterly publication "Rassegna di fiscalità sudamericana" in the journal Diritto e Pratica Tributaria Internazionale, edited by Victor Uckmar (2012-2016). She coordinated the publications "Current Issues in Tax Law" (Palestra, 2011) and "Regulations of Family Business Assets in SMEs: The Experience in Latin America" ​​(Palestra, 2013). She is the author of several articles in specialized tax law journals. For the past several years, she has served as Tax Manager at EY-Peru and leader of the Tax Education Services area, and as a member of the Steering Committee of the Doctoral Program of the Consortium of Universities in Strategic Management. She is also the former Director of the Graduate School at the University of Lima. Currently, she is the Research Manager at the National Superintendency of Customs and Tax Administration (SUNAT).

Coordinator

MAG. MARÍA INÉS LASALA (Coordinator)

Maria Ines graduated as a Certified Public Accountant from the National University of Lomas de Zamora and completed a Master's degree in Tax Law at the Universidad AustralAwarded a medal of honor and best research thesis in 2007. She also completed an MBA and PDD (Management Development Program) at EUDE Business School (Madrid) and a Diploma in Smart City at the School of Government of the Faculty of Law of the Universidad Austral She completed her studies in Vienna. She worked as a tax manager at a financial institution and has over 20 years of experience advising private companies and economic groups on financial, insurance, real estate, and general transactions. Currently, she works as an independent consultant and academic coordinator of Tax Law at the [institution name missing]. Universidad Austral, and is a professor in the postgraduate area of ​​the Faculty of Law.

Schedule

The classes are structured into five weekly modules, in a blended format. This format means that the content is delivered in two ways: 1) A series of materials and assignments for activities will be made available through the Virtual Campus; 2) For each module, a synchronous virtual session will be held via a live streaming platform, allowing for real-time interaction and discussion among all participants.

Module 1 [Week 1 – August 3, 2023]

Professor: Adolfo Iriarte Yanicelli

Topic 1

• Current ideas on the legal relationship. Transformations in the age of Artificial Intelligence.

• The use of AI, Big Data, and other emerging tools by Tax Administrations and the proposals within the framework of the OECD
• The Tax Compliance by Design proposal as a tax vision in the age of AI

• Neuroscience applied to taxation
• Conflicting legal situations
• Study of relevant case law
• Building new rights and guarantees for taxpayers in the era of AI and the tokenization of the economy.
• From ethics regulations to tax regulations

Module 2 [Week 2 – August 10, 2023]

Professor: Hilario Iñiguez

Topic 2

• The perspective of tax authorities on new technologies

• Technological tools for tax collection and auditing

Module 3 [Week 3 – August 17, 2023]

Professor: Juan Manuel Vázquez

Topic 3

Taxation of the Digital Economy (Part 1)

• Origin and evolution (2008-2022): How did we get here?

• Current situation after the global agreement reached in October 2021: Where are we?

• The redistribution of taxing powers agreed under Pillar 1: Analysis and implications

• The global minimum tax introduced by Pillar 2: Analysis and implications

Module 4 [Week 4 – August 24, 2023]

Professor: Diana Mercedes Calderón Manrique

Topic 4

Taxation of the Digital Economy (Part 2):

• Implementation of Pillar 1: Changes to domestic legislation and a new multilateral convention.
• Unilateral measures: Taxes on digital services. Digital EP. VAT measures. The future of unilateral measures, commitment to their removal.
• Pillar 2 Implementation: Model Rules and New Convention. European Directive for Pillar 2 Implementation
• Will it be possible to implement Pillars 1 and 2 globally? Regional perspectives.

Module 5 [Week 5 – August 31, 2023]

Professor: Carla Mares

Topic 5

Cryptocurrencies:

• General Regulatory Framework
• Analysis of comparative tax systems

* Time in Buenos Aires, Chile, Uruguay, Brazil (Brasilia). According to other time zones in the region:

– GMT-5: 11:00 to 13:30 hrs. (Peru, Colombia, Mexico, Ecuador, Panama, etc.)

– GMT-4: 12:00 to 14:30 p.m. (Paraguay, Bolivia, Venezuela)

Access to the virtual campus

Upon enrollment in the program, the participant will receive in their email the credentials for access to the Virtual Campus and an instruction manual for first use.

Use the following link to access the Virtual Campus:

http://campusvirtual.austral.edu.ar

 Download the "Virtual Campus of Austral University" app, available for iOS and Android devices from their respective app stores. Log in with your new Virtual Campus user account.

Update your Virtual Campus Profile with your personal and professional information. Add a photo to your profile so that the faculty can identify you.

Explore the course on the Virtual Campus to understand the behavior of the different sections and to be able to locate the materials corresponding to each module of the course.

Remember that the course draws on content and activities that are available on the Virtual Campus prior to the synchronous streaming session.

If you have any questions or problems, please contact the program's contact person.

Virtual sessions via streaming

 As detailed above, each module includes its own streaming session. This is a synchronous meeting via a virtual platform that allows interaction between course participants and the instructor.

In the live streaming lectures, the teachers present the topics and encourage participation through prompts, whether live questions, surveys, small practical cases, or the case method based on comprehensive situational cases.

The sessions will take place on the following dates and times.

Session 1: Thursday 3/8/23, 17:00 to 19:30 (GMT-3)*
Session 2: Thursday 10/8/23, 17:00 to 19:30 h (GMT-3)*
Session 3: Thursday 17/8/23, 14:00 to 16:30 h (GMT-3)*
Session 4: Thursday 24/8/23, 14:00 to 16:30 h (GMT-3)*
Session 5: Wednesday 31/8/23, 17:00 to 19:30 h (GMT-3)*

* Time in Buenos Aires, Chile, Uruguay, Brazil (Brasilia). According to other time zones in the region:

• GMT-5: 11:00 to 13:30 (Peru, Colombia, Mexico, Ecuador, Panama, etc.)
• GMT-4: 12:00 to 14:30 (Paraguay, Bolivia, Venezuela)

Intensive Tax Consulting Course

• Department: Department of Tax Law

Formal aspects

Start date: June 1 2023

Workload: 30 h

Day and time: Thursday from 17:30 p.m. to 20:00 p.m. (GMT-3)

Modality: online, via streaming

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of attendance and completion of the “Intensive Course in Tax Consulting” will be issued to those who attend at least 75% of the online classes and pass the assigned asynchronous activities. This certificate is a university extension course for professional development and is not a university degree, title, or diploma (Note No. 732/2002 DNGU). The certificate will be issued digitally through the Virtual Campus once completion of all activities and the required passing grade have been verified.

Why doing this course?

The INTENSIVE COURSE IN TAX ADVISORY aims to provide participants with a new perspective on the professional's work in light of a paradigm shift in tax advice. The tax professional is, in a sense, a forecaster, and their role is to predict the behavior of the tax administration, legislators, judges, and other actors and operators in the tax system. From this perspective, various topics and practical problems facing tax advisors today emerge and are projected. Ultimately, it is about articulating the different tools that allow us to analyze tax law in order to forecast it and provide reasonable solutions in the practice of law that serves the common good. This position of the tax professional does not conflict with tax planning, as the task of finding the most efficient legal structure for conducting business cannot be questioned.

The INTENSIVE COURSE IN TAX ADVISORY has a marked international openness and is aimed at the Latin American region, particularly at professionals dedicated to taxation in general, international taxation, and the legal and economic analysis of the tax aspects of businesses and contracts.

Recipients

This course is designed for lawyers, accountants, economists, and other professionals working in taxation with a university or post-secondary degree. Due to its regional focus and international scope, this course is geared towards professionals in Latin America.

Content

• The role of the tax specialist in a globally changing tax context. Paradigm shift in the tax advisor's role in light of the new dimensions of the tax function.

• Tax advice in the face of the constitutional tax problems and conflicts of the 21st century.

• Taxpayer protection in the tax legal relationship. Tax procedures: judicial, administrative, special, and alternative. Tax arbitration and taxpayer defense strategies.

• The interpretation of tax regulations and the influence of the economic significance of transactions.

• Fundamental Aspects of Transfer Pricing

• The tax advisor in the face of the arbitrariness and unreasonableness of the demands on the taxpayer.

• Private Wealth. Tax Implications of International Wealth Structures. Tax Planning in Tax Advice. Planning Structures in Latin America. Case Studies

List of teachers

ALEJANDRO C. ALTAMIRANO

César García Novoa

DANIEL DOMINGUEZ

ADOLFO IRIARTE YANICELLI

OSCAR RAMOS RIVERA

Guest Professors and Collaborators

Carla Mares, Juan Pablo Cogorno, Fernanda Fernandez, Cristian Rapagna, Jairo Godoy, José Galindez, Marcos Zocaro, Juan Pablo Fridenberg, Verónica Ferrer Deheza Maqueda, Tomás Balzano

José Manuel Castro Arango, Gemma Patón García, Diego Fraga, Axel Verstraeten, Germán Brandt, Jimena Milessi, Juan Pablo Osman Moreno, Carlos Protto, Ivan Sasovsky

Institutional participations

Marcio Verdi – Inter-American Center of Tax Administrations (CIAT)

Gonzalo Arias – Inter-American Center of Tax Administrations (CIAT)

Wanda Montero – Organisation for Economic Co-operation and Development (OECD)

Fabiola Annacondia – International Bureau of Fiscal Documentation (IBFD)

Schedule

Module 1 [Week 1 – Thursday, June 1]

Topic: The role of the tax specialist in a globally changing tax context. Paradigm shift in the tax advisor's role in light of the new dimensions of taxation.

Module 2 [Week 2 – Thursday, June 8]

Topic: Tax planning in tax advice. Planning structures in Latin America. Case studies.

Module 3 [Week 3 – Thursday, June 15]      

Topic: The interpretation of tax regulations and the influence of the economic significance of transactions. The tax advisor's role in addressing arbitrary and unreasonable demands placed on the taxpayer.

Module 4 [Week 4 – Thursday, June 22]

Topic: Private Wealth. Tax Implications in International Wealth Structures.

Module 5 [Week 3 – Thursday, June 29]

Topic: Fundamental Aspects of Transfer Pricing. Tax advice in the face of 21st-century tax constitutional problems and conflicts. Taxpayer protection in the tax legal relationship. Tax procedures: judicial, administrative, special, and alternative. Tax arbitration and taxpayer defense strategies.              

 * Time Argentina, GMT-3. Personalized synchronous with interaction in real time via streaming through the Zoom platform. These classes are supplemented by additional content and activities on the Virtual Campus.

Methodology

In an environment of academic excellence and with practical and participatory teaching methodologies, the Universidad Austral This academic program is offered over 5 weeks, with a total student dedication of 30 hours.

The program is delivered entirely online, in a blended format, with a flipped classroom approach and live streaming sessions. Each weekly module will offer asynchronous online content and five live online sessions broadcast from the UA Live Room. Universidad AustralWith state-of-the-art technology, the course offers a classroom experience that mimics being face-to-face with the professor, featuring real-time interaction. Before each synchronous streaming class, reading materials will be made available through the virtual campus. Asynchronous activities will be developed, and practical case studies will be provided, the reading of which will be required to participate in the discussions during the streaming sessions. Online classes will be held via live streaming on Thursdays in June from 5:30 p.m. to 8:00 p.m., in addition to exclusive content on the Virtual Campus.

Articulation with the DRAT

Individual completion of the Course may be accredited for the purposes of the REGIONAL DIPLOMA IN TAX ADVISORY.

The Diploma program is structured as follows:

• Intensive Course in Tax Consulting (30 hours | Online with self-directed content and live streaming classes)
• Intensive Course in Tax Compliance (30 hours | Online with self-paced content and live streaming classes)
• Intensive Course in International Tax Law (80 hours | Online, with self-directed content and live streaming classes)
• Final Project: Final written monograph. Topic chosen by the professional related to the content covered in the | 30 to 50 pages approx.

Program: Update on Tax Law

• Department: Department of Tax Law

Formal aspects

Start: June 21, 2023.

Total workload: 37.5 h (4,5 h per week).

Day and time: Wednesday from 5:30 p.m. to 8:00 p.m. (GMT-3).

Format: online, via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of completion of the program will be issued to those who comply with the corresponding attendance requirements and complete all four modules. These certificates correspond to the category of university extension for professional development and are not a university degree, title, or diploma (Note No. 732/2002 DNGU).

Why do this program?

The Tax Law Refresher Course is a semester-long program, organized by the Tax Law Department of the Universidad AustralThis online course (live streaming) is offered to lawyers and accountants working professionally in the field of taxation and tax law. Its objective is to provide knowledge and practical tools for professional practice, based on the current Argentine tax system. The program is structured in four modules. The course will be delivered online, exclusively via streaming, with live classes and real-time Q&A sessions. Instructors will interact with participants through the UA Real Live Room, a classroom specifically designed with state-of-the-art technology for delivering virtual content in a live streaming format. Additionally, course participants will have access to the Virtual Campus and a communication and discussion forum that will complement the topics analyzed and debated in class. Students must adhere to the attendance requirements: they must attend at least 75% of the live classes with their camera on.

Objective

The course aims to provide knowledge and practical tools for professional practice in tax matters, based on the current Argentine tax system.

Recipients

Lawyers and accountants.

Study Plan

Module 1: Taxes (8 classes)

Income tax. Value Added Tax. The digital economy (digital services and new tax implications). Personal Assets Tax, Simplified Regime for Small Taxpayers, the international tax landscape, etc.

Professor: Juan José Imirizaldu

Module 2: Tax Procedure (4 classes)

The tax offense regime. Taxpayer rights and duties. Specific reforms regarding tax procedures: the verification and audit procedure (intervention order), the conciliation procedure, the procedure before the National Tax Court, etc.

Professor: Gabriel Ludueña

Module 3: Tax Criminal Law (2 classes)

The tax criminal regime and its practical implications.

Teacher: Agustina Ortiz Dendarys.

Module 4: Customs Law (1 class)

Trends and updates on customs procedures, customs infringement regime, customs valuation, etc. Practical implications.

Professors: Horacio Alais and Santiago Alais

Regional Diploma in Tax Consulting

• Department: Department of Tax Law

Formal aspects

Start: June 1 2023.

Workload: 198 h.

Day and time: Modules 1 and 2: Thursdays from 17:30 p.m. to 20:00 p.m. (GMT-3). Module 3: Thursdays from 13:30 p.m. to 17:30 p.m. (GMT-3) and one week of blended learning from Wednesday to Friday from 9:00 a.m. to 18:00 p.m.

Modality: online and optional blended learning.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the “Regional Diploma in Tax Consulting” will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

Why take this Diploma course?

The Tax Law Department of the Universidad Austral It offers the Ibero-American region the REGIONAL DIPLOMA IN TAX ADVICE aimed at professionals dedicated to taxation in general, international taxation and the legal and economic analysis of the tax aspects of businesses and contracts.

The Department of Tax Law has established a long and distinguished track record, creating a hub for academic and practical discussion on the specific topic of International Tax Law through its renowned Intensive Course on International Tax Law (CIDTI), now in its twenty-first edition. Legal professionals, tax advisors, and tax specialists from across Latin America have already participated in the various editions of the Department's international courses.

It is called a “Diploma Program” because it is a university extension academic program that culminates in the awarding of a diploma. It is “Regional” because it aims to cover the subject matter from an international and comparative perspective, and its target audience is professionals, whether lawyers or professionals in economic sciences, from all Latin American countries and, in general, from the Ibero-American region.

Objectives

The objective of the REGIONAL DIPLOMA is to provide attendees with an updated and global vision of the main aspects that nourish the work of the tax advisor, the particularities that international and comparative taxation presents in our time, and the practical insertion in the legal systems of each of the countries of the region.

Recipients

Lawyers, accountants, economists, and professionals in general dedicated to taxation with a university or tertiary degree. Due to its regional focus, the Diploma is geared towards professionals from Latin America and, in general, the entire Ibero-American region.

Program

Minimum class hours required: 148 h.

Hours dedicated to the Final Project: 50 h.

Total workload: 198 h.

Study plan

MODULE 1: INTENSIVE COURSE IN TAX ADVICE

30 h, June 1, 2023.

DESCRIPTION: The Intensive Course in Tax Consulting aims to provide participants with a new perspective on the professional's work in light of a paradigm shift in business tax advice. This individual course, as well as the Regional Diploma in Tax Consulting as a whole, has a strong international focus, particularly aimed at professionals from Latin America. The tax professional is, in a sense, a forecaster, and their role is to predict the behavior of the tax administration, legislators, judges, and other actors and operators in the tax system. This course forms the core of the Diploma program, from which various topics and practical problems faced by tax advisors today are explored and projected. Ultimately, it is about articulating the different tools that allow us to analyze Tax Law in order to forecast it and provide reasonable solutions in the practice of law that serves the common good. This position of the tax professional is complemented by the task of finding the most efficient legal structure for a given business within the law.

COURSE OUTLINE: 1. The role of the tax specialist in a globally changing tax landscape. Paradigm shift in the tax advisor's role in light of the new dimensions of taxation. 2. Tax advice in the face of 21st-century tax constitutional problems and conflicts. Taxpayer protection in the tax legal relationship. Tax procedures: judicial, administrative, special, and alternative. Tax arbitration and taxpayer defense strategies. 3. The interpretation of tax law and the influence of the economic significance of transactions. The tax advisor's role in addressing arbitrary and unreasonable demands on the taxpayer. 4. Adapting traditional tools to the new global tax scenario created by the exchange of information between tax authorities, financial institutions, and governments. 5. Tax planning in tax advice. Planning structures in Latin America. Case studies.

MODULE 2: INTENSIVE COURSE IN TAX COMPLIANCE

30 h, July 6, 2023.

DESCRIPTION: The Intensive Course in Tax Compliance aims to study all aspects of compliance and, in particular, the consequences of non-compliance and violations of the tax system. One of the tax advisor's missions is to predict and anticipate the effects that each decision in this area may produce. Thus, this course takes the concept of "responsibility," understood as the ability to measure and recognize the consequences of a given action, and uses this term as the central theme from which various tax issues and problems arise, such as: the responsibility of the tax advisor; the tax responsibility of directors and representatives of companies; tax compliance; infractional and criminal liability, and their practical implications; FATCA as an instrument for the control, auditing, and penalization of tax non-compliance; the exchange of tax information; etc.

COURSE OUTLINE 1. Tax advisors and the different types of liability that apply to them. Tax criminal law. Legal nature of tax penalties. Practical implications. Tax compliance and the need to quantify and qualify the contingencies of advice. 2. Changes in the tax relationship model. Compliance under BEPS. Tax risk management and certification policies. Sanctioning and criminal relevance. Corporate compliance. 3. FATCA/CRS and the obligations of the different stakeholders. Internal obligations of financial institutions, international reporting and its consequences. Obligations of financial institutions and governments under the Automatic Exchange of Financial Information. Operation of financial institutions that invest on behalf of third parties in other jurisdictions. 4. The criminal liability of tax advisors. Criminal consequences. Criminal liability. Criminal liability of legal entities. Tax evasion and avoidance. The criminal consequences of aggressive tax planning. 5. State liability for its tax-related actions. Tax liability of directors and representatives of legal entities or corporations.

MODULE 3: INTENSIVE COURSE IN INTERNATIONAL TAX LAW

88 h, September 14, 2023

DESCRIPTION: The Intensive Course in International Tax Law (CIDTI) aims to provide participants with an up-to-date and comprehensive overview of the main aspects of international taxation today. This course equips participants with practical tools for advising on international tax planning for businesses, operations, and contracts. The course content is based on the OECD Model Tax Convention, which guides the analysis of the various tax issues and problems that tax advisors face in a globalized world.

COURSE OUTLINE: 1. Double Taxation Agreements. Principles and application. Articles 1, 2, and 3 of the OECD Model Tax Convention. 2. Interpretation of Double Taxation Agreements (DTAs). 2) The OECD and UN Model Tax Conventions, the Andean Pact, and the ILADT Multilateral Model. Practical aspects of their distinctions. 3. Anti-abuse measures in international taxation. 4. BEPS: Action Plan against Base Erosion and Profit Shifting. 5. Case law on international taxation in the countries of the European Union. 6. Permanent establishment. Establishment scenarios. Attribution of income to the permanent establishment. Article 5 of the OECD Model Tax Convention. 7. Business profits, royalties, and technical assistance. Taxation of international transport and capital. Articles 7, 8, 12, and 22 of the OECD Model Tax Convention. 8. Taxation of dividends and the transfer of shares. Articles 10 and 13 OECD Model. 9. Tax aspects of international financing. Interest, financial derivatives. Art. 11 OECD Model. 10. Tax regime of individuals under double taxation treaties. Expatriates. Artists and athletes. Arts. 15, 16 and 17 OECD Model. 11) The principle of non-discrimination in double taxation treaties. Art. 24 of the OECD Model. 11. The competent authority. Functions. Procedure. The exchange of information between tax authorities. The Multilateral Convention on Mutual Assistance in Tax Matters (OECD). 12. Resolution of international tax disputes in the post-BEPS era. Mutual agreement procedure, international arbitration and other mechanisms. 13. International taxation in the post-COVID-19 pandemic.

FINAL MONOGRAPHIC WORK (Duration: Approximately 50 hours non-classroom hours)

To obtain the Diploma, students must complete an original, individual monograph on one of the topics covered in the modules, focusing on an international, regional, and/or comparative approach to their chosen subject. Papers must be typed, between 4500 and 9000 words, and written in Times New Roman font, size 10, with 1,5 line spacing and maximum margins of 3 cm. The paper must be submitted within 12 months of completing the final module to be eligible for the Diploma, with the possibility of a 12-month extension.

Structure and module

The Diploma program is organized into three modules, each consisting of a distinct, non-sequential online course. Of the required intensive courses, one addresses various aspects of tax advisory work, progressing from general to specific and from theoretical to practical. The second course focuses on tax compliance, advisor liability, and specifically addresses the legal consequences of tax violations and the response of different legal systems to such violations. The third course analyzes international taxation based on the OECD Model Tax Convention.

The three modules or courses complete a training of 148 required teaching hours, and 50 hours (approximately) of personal and individual preparation of the final written monograph of the Diploma.

To facilitate student attendance, the modules are independent, allowing students to begin with any of the courses. Once all three courses are completed and the final monograph is approved, the University will issue a Diploma certifying the attainment of the Regional Diploma in Tax Consulting. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma (Note No. 732/2002 DNGU).

Methodology 

The online delivery of the diploma course will be conducted through synchronous classes via streaming on the Zoom platform, which allows and encourages real-time interaction between participants and teachers, as well as teamwork and the case method, making attendance at the synchronous streaming classes vitally important.

In the third module, classes will be delivered in a blended learning format over two and a half intensive days. The format will be either in-person or synchronous via streaming, allowing for real-time interaction between participants and instructors. Students must indicate their preferred format for this week at the time of registration.

Along with synchronous classes, students will find exclusive course content on the Virtual Campus, including: pre-reading and class support materials, documents of interest on the course topics and supplementary material for further study, jurisprudence and practical exercises or cases, discussion forums, audiovisual material such as video recordings or podcasts, etc.

In addition to all the debate cases, an Integrative Practical Case will be made available which will serve as a discussion for various topics.

The online edition of CIDTI fosters interaction between students and teachers through various means, both in and out of class. An essential component of this interaction is the assignment of students to small groups of participants, each receiving exclusive support from an academic tutor.

Anyone who has completed the Intensive Course in International Tax Law (CIDTI), in any of its editions five (5) years prior to the twenty-first edition, may count it towards obtaining this Diploma, and complete the remaining modules.

Each participant has the option of completing the program as planned and obtaining the Diploma, or enrolling only in those modules that are of particular interest. In the latter case, they will receive a certificate for each course and will not receive the Diploma until they have completed all three modules and the final project.

Diploma in Local Tax Management

• Department: Department of Tax Law

Formal aspects

Start date: August 17, 2023.

Total hourly load: 120 h.

Day and time: Thursday from 3 to 15 p.m. (GMT-17).

Modality: online with weekly synchronous classes via Zoom, and exclusive content on the Virtual Campus of the Universidad Austral.

Why do the Diploma program?

The Diploma program will focus on the topic of taxes collected by the provinces and municipalities, their management, and legal regulation. The Faculty of Law of the Universidad Austral It offers an annual program, with outstanding professors in the field, with the application of practical and participatory teaching methodologies, with special attention to the case method, which will allow students to train in the skills of analysis and decision-making for effective public management, the understanding of the legal framework surrounding local taxes, the resolution of cases and problems to anticipate conflicts and, eventually, be able to advise and intervene in the litigation that arises.

The Diploma in Local Tax Management aims to train and provide solid legal and technical knowledge to professionals and officials in the public sector who dedicate their activity to aspects related to taxation and Tax Law of the Province and its municipalities, as well as being of interest to those officials, public employees and independent professionals who plan their professional career in the field of local tax management or related to this specialty.

Study plan

Module I: SArgentine tax system. Constitutional bases and legal framework of provincial taxation

• Introduction to the Argentine Tax System – National and Local Taxes.

• Introduction to the Provincial Tax Code and Provincial Taxes. Tax Code and the Principle of Legality.

• The legal obligation to pay taxes. Elements for the legal understanding of taxes, fees and special contributions.
• The different aspects of the Tax Obligation: objective, subjective, temporal, spatial and quantitative.

• The extinction of the obligation. The issue of the statute of limitations for taxes.

• Economic interpretation of the norm: Interpretation and economic reality.
• The constitutional distribution of taxing power.
• Sub-constitutional coordination of financial powers and municipal taxing power. Fiscal federalism and co-participation system.
• Constitutional bases of the taxing power.
• Constitutional principles. Principles of legality, ability to pay, non-confiscation, equality.
• Legality, arbitrariness and reasonableness of the actions of public authorities.
• The Gross Income Tax.
• Multilateral Agreement and its procedure.
• Stamp Tax.
• Property tax and other provincial taxes.
• Tax harmonization.
• Interjurisdictional arbitration.

Module II: Public fiscal management. Elements of public law, procedures and the tax infringement and criminal regime.

•  Fundamental elements of administrative law in public fiscal management.
• Constitutional duties and guarantees of the duty of collaboration.

• Information regimes. Inspection.
• Tax offense and criminal regime.
• Local tax procedure: official assessment. Tax enforcement. Repetition.
• The contentious action of unconstitutionality. Precautionary measures against the public administration.

• Tax Administration Management.
• Local tax management, access to information and new technologies.

Final Group Practical Work: Approximately 8 hours (1 day).

Methodology

The classes are structured in a blended learning format. This format means that the content is delivered in two ways: 1) A series of materials (videos/podcasts, readings, self-assessment quizzes) will be made available through the Virtual Campus, requiring students to dedicate two hours to reviewing them before the live streaming session; 2) Each class will include a synchronous virtual session via a live streaming platform, allowing for real-time interaction and discussion among all participants. Each class will therefore require a commitment of four hours (two hours of asynchronous content through the virtual campus and two hours of synchronous presentation and discussion).

Total dedication of the diploma: 120 hours (64 synchronous hours + 56 hours of asynchronous content).

Evaluation and approval method

Each module will include a reading comprehension quiz that must be completed through the Virtual Campus. The quiz is a self-assessment with multiple-choice, true/false, or matching questions. Students will have three attempts on each quiz to achieve a score of 60/100 points.

Additionally, at the end of the Diploma course, a group practical work will be developed with an oral colloquium that will serve as a conclusion and approval of the Diploma course.

To maintain regularity in the program, attendance at 75% of the classes per module is required.

Academic Certificate

The Faculty of Law of the Universidad Austral The Academic Certificate or Diploma of approval for the “Diploma in Local Tax Management” will be issued to those who meet the corresponding promotion requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or program (Note No. 732/2002 DNGU).

List of teachers

Francisco Altamirano

Leonardo Andres Behm

Arturo Capellano

Luis Capellano

Enrique Condorelli

Daniel Ricardo Garcia

Hilario Ignacio Iñiguez

miriam ivanega

Laura Karschenboim

Maria Ines Lasala

Rodrigo Lema

Ezekiel Maltz

Mariana Mattarollo

Guillermo Sauro

Santiago Soto

Diploma in Civil Procedural Law and Oral Litigation

• Department: Department of Civil Procedural Law

This Diploma course will not be offered in 2023.

Formal aspects

Start date: June 27 2023.

Workload: 4 modules with a total of 120 hours.

Days y schedules: Tuesdays and Wednesdays from 5:30 p.m. to 8:30 p.m.

Modality: online, via streaming.

Objectives

• Training for lawyers through the study of fundamental concepts and practices applicable to civil, commercial, labor and administrative litigation, with the aim of developing procedural strategies based on case theory and taking advantage of tactical possibilities that arise in the procedural dynamic.
• Jurisprudential update through the analysis of rulings
• Promoting debate among students, adopting the approaches of the different operators of the justice system, in order to establish appropriate litigation strategies for each case under examination.
• Acquire the necessary skills for civil oral litigation, with simulated hearings.
• Analyze the reforms to the civil procedure

Methodology

The course will combine instruction in the General Theory of Procedure with the development of strategies applicable to specific cases and procedural practice through academic presentations using audiovisual materials and the case method. In this way, and through intensive student participation, a thorough study of the theory will be undertaken and then applied to the resolution of practical cases, with the aim of developing a critical perspective in the analysis of institutions and situations within procedural law. Thus, the goal is for legal problems to be resolved naturally and with scientific rigor, through continuous updating with the latest trends in the field and the analysis and debate of various rulings.

general content

Module I (36 hours): Basic concepts of the General Theory of Procedure. Claim, response, precautionary measures and advance claims.

Module II (36 hours): Evidence law and oral litigation techniques.

Module III (24 hours): Pleadings, appeals strategies, enforcement and civil procedural reforms.

Module IV (24 hours): In-depth study of current procedural issues.

Study plan

SPECIFIC CONTENT OF MODULE I

Basic concepts of the General Theory of Procedure. Claim, response, precautionary measures and advance claims.

Specific objectives

• To analyze the fundamental concepts provided by the General Process Theory (GPT) and its main schools of thought, in order to obtain useful tools for professional practice and the development of strategies for
• Examine the claim and the response, with special emphasis on the claims and defenses, including strategic variations.
• To distinguish the different emergency or risk situations that may arise before or during the process, in order to resort to the alternative that provides the best response in each

Unit 1: Basic concepts of TGP

Procedural Law. Conflict and Litigation. Process and Procedure. Current Debate Between Jurisdictional Activism and Procedural Guarantees. The Right to Defense. Procedural Rules: Characteristics. Structure of Civil and Commercial Procedure: Written and by Hearings. Procedural Action. Procedural Claim and Defense. Jurisdiction and Competence. Systems of Adjudication, Principles of Procedure, and Procedural Rules. Procedural Parties: Concept, Capacity, Standing, Plurality, and Representation.

Unit 2: Demand

The right to a defense in court. The complaint. Strategies and budgets. General and specific requirements. Legal effects. Statute of limitations and expiry. Complaint for the sole purpose of interrupting the statute of limitations. Court representative. Mediation as a requirement for the complaint. Presentation of evidence. Expert opinions. Invocation of the right. Amendment and modification of the complaint. Third-party intervention. New facts. Withdrawal, settlement, and conciliation.

Unit 3: The response to the claim and the opposition of exceptions

Strategies for responding to a lawsuit: admission of liability, opposition, contradiction, exception, counterclaim. Acknowledgment and confession. Procedural requirements for responding to a lawsuit. Intrinsic and extrinsic requirements. Offering and opposing sources and means of evidence. Comprehensive study of exceptions in civil proceedings. Substantiation and effects of their presentation and resolution in the proceedings. Opportunity and advisability of acknowledging facts and documents. Drafting denials. Written responses to the lawsuit and counterclaims. Responding to the counterclaim and exceptions. Case studies.

4 Drive: Precautionary measures and advance claims

Precautionary measures, preliminary injunctions (advance relief), and self-executing measures. Distinction and applicable circumstances. Characteristics and admissibility requirements. Procedures and appeals. Specific precautionary measures: attachment, injunction, seizure, judicial intervention, lis pendens, prohibition of innovation and contracting. Protection of persons. Innovative measures. General precautionary power. Precautionary measures and preliminary injunctions in family law proceedings, arbitration proceedings, and environmental matters. Liability for the improper issuance of precautionary measures. Case studies and jurisprudential analysis. Precautionary measures against the State.

SPECIFIC CONTENT OF MODULE II

Specific objectives

• To provide the conceptual basis for an in-depth and cross-cutting study of evidence in general and of evidentiary law in
• To analyze the direct implications of evidentiary law on evidentiary activity, in order to provide useful tools that enhance the defense of clients' rights in court according to the procedural strategy
• Incorporate skills for oral litigation, taking into account the draft reforms of procedural codes that include trial by
• Consider current and contentious issues in evidentiary matters, including the challenges presented by new technologies.

Unit 1: General notions of evidence law Evidence in general. Philosophy and epistemology of evidence. From Wigmore's evidentiary studies to artificial intelligence. Evidence and truth. Facts and evidence. Systems of inference in evidentiary reasoning. Persuasive theories. Procedural confirmation and evidence. Theory of evidentiary effectiveness. Procedural evidence. Claim and defense: evidentiary implications. The function of evidence. Proof of law. The so-called evidentiary principles. Evidentiary problems in collective proceedings. Evidentiary foundations.

Unit 2: Object and subject of proof. Sources and means of proof

The object of proof: the facts, the rules, and the maxims of experience. The issue or need for proof. Evidence and the facts: uncontested facts, notorious facts, and self-evident facts. Circumstantial evidence and legal and human presumptions. Sources and means of proof: concept and distinction. Normative consideration of evidentiary means. So-called "atypical means." New technologies. Standard of proof.

Unit 3: Right to Evidence and Introduction to the Burden of Proof

The right to evidence: content and foundations. The scope of evidence. Relevance and evidentiary utility. Court-ordered evidence and measures to better inform the court: distinction and constitutionality test. Introduction to the burden of proof: as a rule of conduct for individuals and as a rule of judgment for the judge. Its relationship with the right to evidence. The theory of dynamic burdens of proof. The reversal of the burden of proof. General and special rules of onus probandi. Jurisprudential analysis.

Unit 4: Procedure and means of proof Offering, acceptance, admission, and production of evidence. Early evidence and preliminary evidentiary proceedings. Expiration and evidentiary negligence. Establishment of expert points. The preliminary hearing. The trial hearing. Evidentiary procedure in the second instance. Documentary and instrumental evidence. Image and sound recordings. Confessional evidence (admission of interrogatories) and party statements. Informative evidence. Testimonial evidence. Scientific and opinion expert reports. Judicial inspection. Illicit and illegal evidence. Extrajudicial evidence. Transferred evidence. Circumstantial evidence and presumptions. Closure of the evidentiary period. Evaluation of evidence: interpretation and assessment. Influence of new technologies on evidentiary matters: production of evidence by electronic means. Electronic evidence as a source. Data messages, emails, and social networks.

Unit 5: Techniques for oral civil litigation

Case theory. Practical cases. The hearing process: procedural theory and simulation of preliminary hearings. Disputed facts and selection and admissibility of evidence. Techniques for direct and cross-examination of witnesses. Observations and challenges to expert opinions in court. Objections during direct and cross-examination of witnesses. Simulation of trial hearings.

SPECIFIC CONTENT OF MODULE III

Pleadings, appeals strategies, enforcement and civil procedural reforms.

Specific objectives

1) To explore pleading techniques and practices, both written and oral, and then analyze their judicial evaluation. 2) To study a general theory of appeals and the various procedural options that may arise during the proceedings.

• Examine the execution and its different procedural courses, which sometimes show a degree of complexity.
• To analyze the latest regulatory changes, the different conceptions of procedural law and the proposed reforms to the Justice system, which affect the practices of operators and invite debate and reflection on some issues.

Unit 1: Procedural Evaluation

Evaluation of the procedural parties: the pleading. Concept and procedure. Strategy and presentation. Admissibility. Techniques for drafting the pleading. Written and oral pleading in a case. Procedural evaluation by the judge. Systems of evidentiary assessment: the legal or fixed system and the free or persuasive system (free conviction and sound judgment). Rational assessment of evidence: latest trends.

Unit 2: Resources

Concept of procedural challenge. Appeals: requirements; ordinary and extraordinary appeals. Admissibility and grounds for appeal. Appeal procedure: time limits, filing, processing, presentation of grounds, granting, effects. Appeal strategy and choice of appeal route. Non-appealability, non-appealability, and irrecourse. Legal limits in matters of appeals: the debate on the right to a second instance. Double review. Specific means of challenging a decision: clarification, revocation, appeal, annulment. Complaint for denied appeal. Extraordinary appeal before the Supreme Court. The ordinary appeal before the Supreme Court. The consultation. Revocation in extremis. Appeal of fees. Compliance with formal requirements for filing the extraordinary federal appeal before the Supreme Court of Justice (Resolution 4/2007). Jurisprudence of the Supreme Court on the matter. Resources in domestic and international arbitration: the regime of the CPCCN and Law 27.449 on international commercial arbitration.

Unit 3: Execution

Enforcement of a final judgment or enforcement order. Executory title and enforceable title. The enforcement proceeding. Partial and progressive enforcement of the judgment. Enforcement of a judgment that has been the subject of an extraordinary appeal before the Supreme Court. Procedure: summons for sale, objections, and judgment of sale. Auction. Application to the enforcement of approved transactions or agreements, the enforcement of procedural fines, and the collection of fees awarded as costs. Enforcement as part of effective judicial protection: the case of “Furlan and Family v. Argentina” (Inter-American Court of Human Rights, August 31, 2012). The summary procedure.

Unit 4: Problems de fee professionals Fee agreements. Regulation of fees for judicial and extrajudicial work. Amount in dispute and stages of proceedings. Regulatory and collection procedure. Protection of fees. Statute of limitations for requesting fee regulation and for the enforcement of fees. Case law analysis.

SPECIFIC CONTENT OF MODULE IV

In-depth study of current procedural issues.

Specific objectives:

This module analyzes recent regulatory changes, different conceptions of procedural law, and proposed reforms to the justice system, all of which impact the practices of legal professionals and encourage debate and reflection on specific issues. The content of this module—aimed at providing updates on novel and frequently applied procedural aspects—addresses both recently introduced or legally modified elements and controversial topics within procedural law.

Unit 1: Challenges in preventive “action” or inhibitory protection and in collective processes

1) Preventive claims for damages in the Civil and Commercial Code. Types and procedural steps. Competent judge. Standing. Precautionary measures. Evidence. Judgment. Consistency and inconsistency. Protection of third-party rights. Jurisprudential analysis. 2) Collective proceedings: procedural standing. Protection of supra-individual and homogeneous plural interests. Class actions: procedural aspects. Scope of res judicata and settlement agreements.

Unit 2: Family Procedure

The concept and scope of family law proceedings in the Civil and Commercial Code. General principles incorporated for family law trials: effective judicial protection, access to justice, promotion of peaceful conflict resolution, immediacy, good faith and procedural loyalty, official action, orality, limited access to the case file, and specialization in the subject matter. Special principles: evidentiary principles, the right to be heard for vulnerable persons, and the "best interests of the child." Draft family procedural codes. Domestic violence and exclusion from the home. Precautionary and provisional measures.

Unit 3: In-depth study of the burden of proof

The problem of lack of evidence in resolving disputes: objective and subjective solutions. The parties' procedural strategy. The concept of burden of proof. The burden of proof as a rule of conduct and judgment. Historical evolution of its rules. Special rules: direct and false presumptions. Distinguishing the burden of proof from presumptions and the evaluation of evidence. The general rules of burden of proof in Argentine procedural codes. The burden of proof in the Civil and Commercial Code: family and civil liability cases. The theory of dynamic burdens of proof: analysis and critique. Evidentiary issues in consumer law and medical malpractice.

Unit 4: Procedural aspects of arbitration

The debate on its legal nature: contractualists vs. jurisdictionalists. Types of arbitration. Arbitral expertise. Arbitration as a contract in the Civil and Commercial Code. The UNCITRAL Model Law on Arbitration. Arbitration clause and arbitration agreement. Appointment, substitution, and disqualification of arbitrators. IBA Rules on conflicts of interest in commercial arbitration. Aspects of the arbitral procedure: offering and taking of evidence; provisional measures. The arbitration agreement. The award. Enforcement of domestic and foreign awards. Applicable law in international arbitration. Sports arbitration: proceedings before the CAS.

Teachers

Gustavo CALVINHO

General theory of procedure and evidentiary law.

Ursula Basset

Family procedural law.

Roque Caivano and Gustavo Abreu

Procedural law of arbitration.

María Rosa DABADIE

Evidentiary reasoning.

Jerónimo LAU ALBERDI

Appeals to the Supreme Court.

Mariana Catalano

Collective processes.

Andrea A. MEROI

Preventive claims.

Miguel Kessler

Oral litigation techniques.

Visiting Professors

Each edition features the participation of at least one professor specially invited for the course, usually from abroad or recognized locally.

The following legal experts have participated as guest lecturers in previous editions of the DDPC: Adolfo ALVARADO VELLOSO (UNR), Alejandro ABAL OLIÚ (University of the Republic, Montevideo), Alejandro ROMERO SEGUEL (University of the Andes, Chile), Gabriel VALENTÍN (University of the Republic, Montevideo), Gabriel HERNÁNDEZ VILLARREAL (University of Rosario, Bogotá), Francisco PINOCHET CANTWELL (Catholic University, Chile), Glauco Gumerato RAMOS (Jundiaí University, Sao Paulo), Dionisio RODRÍGUEZ (Panama), Darío ÁNGELES (Mexico).

Applied Judicial Reasoning (Program)

• Department: Department of Judicial Law

Formal aspects

Start date: September 2 2022.

Total hourly load: 53 h.

Duration: 2 months.

Daytime y schedule: Fridays from 3 to 15 pm and Saturdays from 9 am to 21.30 pm (GMT-14).

Modality: Face-to-face

Certificate: The Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the Program: “Applied Judicial Reasoning” will be issued to those who meet the corresponding promotion requirements. This certificate corresponds to the category of university extension for professional development and is not a degree, title, or university qualification.

Presentation

Recognizing that the most widespread theory of legal interpretation generated with the nineteenth-century codes does not reflect or explain what judges actually do when they resolve cases, it is therefore necessary to have a theory of judicial argumentation that guides this work and enables its formal and substantive correction.

Objectives

Identify the different problem areas when interpreting or –better said– arguing in court.

In the regulatory sphere, that is, the area where judges go to look for legal answers, it is important to centrally identify the field of legal principles alongside the rules.

On a factual level, an effort will be made to recognize the importance of that initial moment in judicial reasoning, noting that truth is a condition of justice.

On the logical level, it is important to note: the shortcomings of formal logic, the need for rhetoric or material logic, the field of fallacies, and the breakdown of the strong systemic paradigm.

On the linguistic level, in addition to recognizing the importance of this dimension, it is necessary to identify the main semantic, syntactic, and pragmatic problems.

On the axiological level, it is necessary to adopt some axiological theory that supports the unavoidable choices made regarding available legal responses, and for this purpose the most relevant alternatives will be: rational or irrational; objectivism or relativism; procedural or substantive.

Identify lists of arguments that operate on the level of external justification of the premises of judicial discourse.

Study plan

Unit 1 Legal argumentation and interpretation. Unit 2 Judicial reasoning and the structure of the judgment. Unit 3 Regulatory framework: Rules and principles.

Unit 4 Factual plane: truth as a condition of justice.

Unit 5 Logical plane: formal logic and material logic. Fallacies.

Unit 6 Linguistic level: semantic, syntactic, pragmatic problems

Unit 7 Axiological plane: most relevant axiological theories.

Unit 8 Drafting a judgment.

Schedule

Teachers

RODOLFO L. VIGO

ENRIQUE DEL CARRIL

NICOLÁS NEGRI

María R. Dabadie

JUAN BAUTISTA ETCHEVERRY

Effective Judicial Management. Artificial Intelligence and Justice 4.0 (Program)

• Department: Department of Judicial Law

Formal aspects

Start date: 1 of June 2022.

Total hourly load: 51 h.

Duration: 6 months.

Day and time: Wednesday from 3:00 p.m. to 15:00 p.m. (GMT-21).

Modality: Online, via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the Program: “Effective Judicial Management. Artificial Intelligence and Justice 4.0” will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

Why do this program?

The program is geared towards the improvement, specialization, and training of the competencies, values, and skills necessary to achieve excellence in the performance of judicial duties. Its aim is to strengthen the institutional framework of the justice system, ensuring it is responsive to the demands of contemporary society.

Objectives

To learn about innovative solutions applied to the dynamic needs of the Justice system.

To invite people to think outside of conventional structures.

Analyze the application of disruptive technologies in their organizations to optimize efficiency and manage the tasks they perform.

Study the systems and technologies that are currently being applied in the public sector at the national and international levels.

Evaluate the benefits and results provided by its use and the challenges that its inclusion represents in this type of organization.

To introduce the student to the general aspects of Artificial Intelligence.

To propose implementation methods based on real experiences and innovative solutions designed for each area of ​​the sector in particular.

To provide a range of expertise that will allow us to discover new ways of approaching a justice service in the era of Industry 4.0.

To address leadership issues through a conceptual framework that allows understanding the challenges faced by people within the Judiciary in an unstable context and resistance to change.

Describe the characteristics of an adaptive culture and consider its potential within the framework of a management attentive to the challenges currently facing the public reality.

To provide theoretical knowledge and practical skills that enable the installation of processes to improve transparency and communication, which promote an open judiciary.

Raising awareness about a strategic vision from an interdisciplinary and cross-cutting perspective.

Describe the different types of organizations, their component parts, and coordination mechanisms.

Understanding the mechanisms of judicial organization and their relationship with management.

To address leadership issues through a conceptual framework that allows understanding the challenges faced by people within the Judiciary in an unstable context and resistance to change.

Describe the characteristics of an adaptive culture and consider its potential within the framework of a management attentive to the challenges currently facing the public reality.

To provide theoretical knowledge and practical skills that enable the implementation of processes to improve transparency and communication, fostering an open judiciary. To raise awareness of a strategic vision from an interdisciplinary and cross-cutting perspective.

Describe the different types of organizations, their component parts, and coordination mechanisms.

Understanding the mechanisms of judicial organization and their relationship with management.

Study plan

• IMPACT OF ICT.
• ARTIFICIAL INTELLIGENCE.
• IMPLEMENTATION OF AI IN THE WORKPLACE.
• ARTIFICIAL INTELLIGENCE IN JURISDICTIONAL ACTIVITY.
• ARTIFICIAL INTELLIGENCE IN THE ADMINISTRATION OF JUDICIAL POWERS.
• ARTIFICIAL INTELLIGENCE AND HUMAN RIGHTS.
• ARTIFICIAL INTELLIGENCE AND SUSTAINABLE DEVELOPMENT.
• EFFECTIVE JUDICIAL MANAGEMENT.

Schedule

Teachers

ALEJANDRO BERGAMO SCARSO

Lawyer, Honors Diploma (UBA). Master's Degree in Magistracy and Judicial Law (UA). View CV

HECTOR CHAYER

Lawyer with Honors Diploma from the University of Buenos Aires. Professor of Philosophy and Educational Sciences.

LUIS MARIA PALMA

Lawyer (University of Belgrano -UB). Post-Doctor in Law (Pontifícia Universidade Católica do Paraná, PUCPR, Curitiba, Brazil).

GERMÁN GARAVANO

Lawyer and consultant in Judicial Reform. Professor and Director of postgraduate courses at various universities in the country and the region.

JUAN CORVALÁN

Deputy Attorney General for Administrative and Tax Litigation of the Autonomous City of Buenos Aires.

PABLO FERRARI

Lawyer from the University of Salamanca. Speaker at conferences on Judicial Management; Procedure and reforms in Family Law.

MAG. CLAUDIA KATOK

Lawyer. Master of Laws and Judicial Magistracy, with Distinction for Thesis, Universidad Austral (2010)

JUAN PABLO MARCET

Lawyer. Consultant and lecturer in judicial organization and management, reengineering of the civil process, and oral civil litigation.

JORGE LUIS CHAMAS

Founder and director of more than 20 companies in the areas of public services in more than 120 locations in Argentina and Peru.

Diploma in Labor Law and Labor Relations

• Department: Department of Labor Law

Formal aspects

Start date: May 16 2023.

Total hourly load: 120 h.

Day and time: Tuesdays and Thursdays from 16 to 19 pm, according to the schedule.

Modality: Online, via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of approval for the “Diploma in Labor Law and Labor Relations” will be issued to those who meet the corresponding promotion requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma (Note No. 732/2002 DNGU).

Why do this program?

Divided into two major thematic blocks (Individual Dimension and Collective and International Dimension), segmented into modules, the program has been designed to cover the major themes of Labor Law without neglecting those non-legal aspects that permeate labor relations.

Recipients

Lawyers, accountants, human resources professionals and graduates working in the public and private sectors who wish to delve deeper into the comprehensive and interesting world of labor relations.

Objectives

To provide a theoretical and practical view of Labor Law, which considers the current complexity of labor relations through the analysis of its most significant issues.

To offer a plural perspective on the topics studied, with the aim of fostering their critical spirit and perfecting their conceptual basis of technical-legal reasoning.

To promote discussion of the proposed topics in a practical environment, based on simulated or real situations.

Study plan

INDIVIDUAL DIMENSION OF LABOR LAW AND LABOR RELATIONS

MODULE I – THE EMPLOYMENT RELATIONSHIP

Class I.1 - The Foundational Elements of the Employment Relationship and its Disputes. Description: Introduction to the course. The roles of the worker and the employer in a changing productive community. Their legal positions. Labor Law as an open legal system. The challenges facing the notion of dependency.

Class I.2 - Employment Contracts. Description: The general principle of the indefinite-term contract. Its validity in the current business organization. The types of contracts provided for by law. Labor intermediation and joint and several liability. Cases of production decentralization.

Class I.3 - Rights and obligations of the parties. Description: Dynamic aspects of the employment relationship. Common obligations of the parties. Employer's powers. Right to modify working conditions. Disciplinary power. Employee's rights. Employee's obligations. Impact on performance.

Class I.4 - Remuneration. Description: Salary. Concept. Content. Items. Method of determination. Issues related to remunerative and non-remunerative items. Bonuses. Compensation. Gratuities. Claims for salary differences. Case law developments.

Class I.5 - Working Time. Description: The working day and its relationship to other concepts. Types of working hours: normal, day, night, hazardous. Overtime. Working on holidays. Rest periods. Vacations.

Class I.6 - Job security and termination of the employment relationship. Description: The constitutional framework for job security. Termination of the employment relationship. Circumstances. Requirements. Special cases. Evolution of case law.

MODULE II – LABOR PROCEDURES AND PROCESSES

Class II.1 - Labor litigation from a procedural perspective. Description: Characteristics of the national labor process. General and specific requirements. Types of proceedings. Jurisdiction. Subject matter. Evidence. Procedural rules. The role of the labor judge. The judgment. Appeals.

Class II.2 - Assessment of Injury / The Buenos Aires Labor Process. Description: The judicial assessment of injury and the problem of judicial decision-making. Case studies. The Buenos Aires labor process: Particular characteristics.

Class II.3 - Extraordinary Federal Appeal / Labor Police. Description: Formal and substantive issues of the extraordinary federal appeal. The complaint for denied appeal. Labor police at the national and local levels.

MODULE III – WORK RISK SYSTEM

Class III.1 - The occupational risk coverage system. Description: Workplace accidents and occupational diseases. Law 24.557 and its amendments. Law 26.773 and the option mechanism. Law 27.348 and the new role of the medical commissions.

GENERAL EVALUATION OF THE INDIVIDUAL DIMENSION

COLLECTIVE AND INTERNATIONAL DIMENSION OF LABOR LAW AND LABOR RELATIONS

MODULE I – LABOR RELATIONS AND THEIR COLLECTIVE DYNAMICS

Class I.1 - Introduction to Collective Labor Law. Description: Fundamental concepts. An approach to the collective. Rights and interests in labor relations. Moving beyond the purely individual sphere. The connection between Collective Labor Law and other disciplines.

Class II.2 - Freedom of Association. Description: Freedom of association in Argentine law. Its individual and collective aspects. Freedom of association and International Human Rights Law. The problems of the Argentine trade union model. The situation of the company.

Class II.3 - Collective bargaining. Description: Collective bargaining and Collective Bargaining Agreement. Argentine system. Parties. Rules. Conventional texts. Types of clauses.

Class II.4 - General Negotiation Techniques. Description: Negotiation methods and methodology for labor negotiations. Similarities and differences. Non-legal tools for application. Positional aspects. Case studies.

Class II.5 - Collective bargaining strategies. Description: Cooperative and confrontational bargaining. Multidisciplinary perspective on conflict and its application to labor relations. Practical experiences of negotiation progress.

MODULE II – MECHANISMS FOR PROTECTION AND RESOLUTION OF COLLECTIVE CONFLICTS

Class II.1.- Union and Company. Description: The Argentine union model and its system of representation. The company as a collective subject. Problems of its representation. Specific situations.

Class II.2 - Collective Labor Disputes. Description: Conflict in societies and productive communities. Collective labor disputes. Typology. Management and resolution methods. Direct action measures. Strikes. Legitimate parties. Modes of exercise.

Class II.3 - Special Cases of Conflict in the Collective Bargaining Sphere. Description: Conflicts over union and collective bargaining agreement affiliation. Inter-union disputes and the role of the company. Strikes in essential services. Regulatory overview.

MODULE III – INTERNATIONAL PROJECTION OF LABOR RELATIONS

Class III.1 - The international system for monitoring fundamental labor rights. Description: International organizations with competence in labor matters. The ILO system: The ECRAC, the CLS, and the CAN. Regional frameworks. The G20 and socio-labor meetings.

Class III.2 - Pronouncements of International Organizations on Labor Matters. Description: The concrete impact of international instruments on national labor relations. Pronouncements by ILO supervisory bodies and the debate on their binding force. Legal professionals and the direct application of a conventional instrument.

EVALUATION OF THE COLLECTIVE DIMENSION.

Teachers

Carlos Aldao Zapiola

Eduardo Alvarez

Leonardo J. Ambesi

Claudio Aquino

Marcelo Aquino

Nestor Barcos

Ana Barilaro

José Bettolli

Leonardo Bloise

Esteban Carcavallo

Alejandro D'all Armellina

Manuel Diez Selva

Julio Caballero

Laura Chaher

Gerardo Corres

Juan José Etala (h)

Beatriz Ferdman

Hector Guisado

Cecilia Hockl

Osvaldo Maddaloni

Marcelo Navarro

Pablo Mastromarino

Gonzalo Ruiz Díaz

Sebastian Sirimarco

Adrian Spitaleri

Pablo Topet

José Tribuzio

Program: Legal Framework for Agribusiness

• Department: Department of Business Law

Formal aspects

Start date: June 2 2023.

Total workload: 64 h.

Day and time: Fridays every 15 days from 2pm to 6:30pm (GMT-3).

Modality: online, via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion for the “Program: Legal Framework of Agribusiness” will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

Possibility of validating credits for Master's degrees.

Why do this program?

This program covers the study of the main legal issues that regulate Agribusiness from a comprehensive point of view, including the legal treatment of businesses in the primary production of raw materials and food, along with the most relevant issues that govern the diversity of industries linked to the sector.

The agricultural and livestock sector is the most important, efficient, and dynamic in Argentina. It is the only truly autonomous business sector and contributes the most to the country's economy. Despite this reality, the most relevant legal issues, due to their frequent practical application, are not studied in undergraduate university programs. Adding to this is the complexity of consolidating the content into a single subject, since legal matters related to agriculture involve several branches of law.

Therefore, the multitude of businesses carried out in the field, along with those derived from production and industrialization, demand a specific approach.

Specifically, from a legal science perspective, it is capable of integrating the analysis of legal institutions and instruments with the economic, political, and social reality in which agricultural business activity develops.

The experience of 2020 and 2021, marked by the Covid-19 pandemic, highlighted the importance of the sector. The declaration of agricultural production, distribution, and marketing activities as essential during the emergency, along with the food industry, its production chain, and inputs, demonstrated the strategic role of agriculture.

Given the rapidly changing and unpredictable national and international political and economic landscape, this program's comprehensive approach to a key sector addresses the need to train professionals specializing in increasingly complex businesses. Thus, the eighth edition will be held in 2022 in a blended learning format, combining in-person and online instruction, with classes designed to encourage student participation, the analysis of practical case studies, and the inclusion of updated content.

The Faculty of Law of the Universidad Austral The program aims to support the primary production and agro-industrial sectors in finding the best legal alternatives for developing their business activities, creating a space for studying all topics of interest to agriculture, with the depth required for a program designed for practicing professionals. We understand that training lawyers specializing in Agribusiness will not only be a significant contribution to legal science, but will also contribute to the sector's economic activity, resulting in the country's growth and the creation of opportunities for more people.

Objectives

• To understand the legal framework that applies to the diversity of businesses derived from agriculture, both in relation to the primary production of raw materials and food, as well as to the multiple industries linked to the sector.

• Analyze the different levels of legal regulation of agricultural and agro-industrial businesses, from a practical perspective of business reality in the national and international context.

• Incorporate specific legal content integrated into real business activity, considering the various stages of production, marketing, transport, distribution in the domestic market and export of products.

• Reflect on the articulation between the public and private sectors, regarding the most convenient form of interaction between the need for regulation by the State, on the one hand; and the needs and guarantees of entrepreneurs in the private sector on the other.

• To develop the ability to analyze the current legal framework from a comprehensive perspective, in order to identify pending legal modifications that will promote the growth of the sector and the country.

Recipients

The program is aimed at lawyers whose professional practice is linked to agricultural businesses, and was designed to provide specific theoretical and practical content for those who practice the profession in the field of a law firm, for those who work as internal advisors to companies and also for those lawyers and other professionals in related fields who work in public bodies and require knowledge of the legal framework applicable to the sector.

The program will provide specific knowledge of relevant, conflicting and novel legal issues in the agricultural-livestock and agro-industrial sectors, in order to achieve a differentiated and superior professional practice.

The program will be conducted through online classes, with each session consisting of two classes featuring different topics and instructors to maximize the learning experience. Each class will include theoretical and practical content, with participation in discussions of integrated case studies planned for some sessions. Students will have access to reading materials on relevant legal doctrine and jurisprudence in digital format prior to each class.

The course will utilize an oral presentation format, with each speaker free to structure their module's presentation and encourage discussion and participation. All available methodological and pedagogical techniques, tools, and resources will be employed, drawing on judicial cases, practical examples, and precedents from various jurisdictions.

Course format and structure

• 75% attendance is required
• An optional final assessment will be conducted, which will consist of an 8-page research paper.
• Certificates of attendance will be given to all students, and certificates of course completion will be given to those students who submit the work.
• The program's approval can be used to complete the elective subjects of the Master's degrees in Business Law, Tax Law, and the LLM.

Study plan

Module I: Business and contracts in agriculture.

• Introduction to Agribusiness: Economic Context and Legal Framework • Legal Organization of Agricultural Enterprises • Traditional Agricultural Businesses: Typical and Atypical Agricultural Contracts • New Agricultural and Agro-industrial Businesses • Trusts Applied to Agricultural Businesses • Special Labor Regime: Agricultural Labor Contract Law • Financing Alternatives in Agriculture: SGR (Mutual Guarantee Society) • Real Estate – Special Regimes • Legal Framework for Grain Trade • Intellectual Property of Plant Varieties

Module II: Business and regulation of production and marketing

• Environmental issues related to agricultural production • Regulation of livestock production • Domestic trade in agricultural and agro-industrial products • International trade and customs regime • Export contracts for grains, oilseeds, and vegetable oils • Agricultural forward, futures, and options contracts • Food regulations • Tax regime • Bioeconomy and biofuels • Alternative dispute resolution mechanisms.

Schedule

1. 2/6/2023 – Friday – 14.00 | 18.30

2. 16/6/2023 – Friday – 14.00 | 18.30

3. 30/6/2023 – Friday – 14.00 | 18.30

4. 14/7/2023 – Friday – 14.00 | 18.30

5. 28/7/2023 – Friday – 14.00 | 18.30

6. 11/8/2023 – Friday – 14.00 | 18.30

7. 25/8/2023 – Friday – 14.00 | 18.30

8. 8/9/2023 – Friday – 14.00 | 18.30

9. 22/9/2023 – Friday – 14.00 | 18.30

10. 6/10/2023 – Friday – 14.00 | 18.30

11. 20/10/2023 – Friday – 14.00 | 18.30

12. 17/11/2023 – Friday – 14.00 | 18.30

13. 01/12/2023 – Friday – 14.00 | 18.30

Teachers

Agustín Medrano

Augustin Tejeda Rodriguez

Agustín Torroba

Alejandro Ramírez

Andrés Sánchez Herrero

Emilio Moro

Eugenia L. Bustamante

Eugenia Magnasco

Ezekiel Manóvil

Gabriel Gambacorta

Horace Alais

Julio C. Durand

Manuel Diez Selva

Mariana Pellegrini

Mariano Bonadeo

Mercedes Nimo

Miguel Rapela

Nelson Illescas

Paola Bartolomé Alemán

Roque J. Caivano

Santiago Castro Videla

Santiago Maqueda Fourcade

Valentina Aicega

Program: Current Corporate Law

• Department: Department of Business Law

Formal aspects

Start date: 1 of June 2023.

Total hourly load: 50 h.

Duration: 13 days.

Day and time: Thursday from 5 to 8:30 p.m. (GMT-3).

Modality: online, via streaming.

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the “Program: Current Corporate Law” will be issued to those who meet the corresponding promotion requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma.

Why do this program?

Commercial companies in general, and corporations in particular due to their widespread use, constitute a legal instrument available to individuals and other economic agents to channel ventures and businesses of varying nature and complexity. The operation of these companies, both in their internal organizational structure and in their external sphere of activity, generates countless relationships involving the companies themselves, their administrators and representatives, their shareholders, their creditors, related third parties, and the State.

Objectives

To train professionals interested in deepening their knowledge of, among other things, the nature and characteristics of corporations; their organizational structure; the relationships and effects of corporations' actions with third parties; conflicts among shareholders; conflicts between shareholders, their creditors, and the corporation; the principal rights, duties, and responsibilities of members of the boards of directors of corporations and of shareholders; the complex issues related to the structure of share capital and the transfer of shareholdings; publicly traded companies and the capital market; the operation within the national territory of companies incorporated abroad; legal transactions involving shares; and certain tax aspects of corporate transactions. The reforms to the General Corporations Law introduced by Law 26.994 will also be analyzed. Furthermore, the responsibilities of the compliance officer and Law 27.401 on the criminal liability of legal entities will be examined.

Recipients

Professionals in the legal and economic sciences who work as managers, advisors, consultants, or auditors in companies, banks, financial institutions, credit institutions, stock exchanges, and public regulatory bodies; judges and secretaries of the judiciary; and all professionals involved in corporate finance who are interested in gaining a comprehensive view of problematic, relevant, or novel issues in the development of such activities, with the resulting added value in their functional or professional performance.

Schedule

Methodology

The course sessions have been structured in a theoretical-practical manner to allow for a comprehensive approach to the content. The program is based on the philosophy that “everyone teaches, everyone learns.” Thus, with the professor's guidance, each topic is addressed through the student's prior study of theoretical and jurisprudential materials. From there, the topic is contextualized, analyzing its strengths, weaknesses, projections, and trends, and applying this conceptual framework to the understanding and resolution of complex situations in professional practice.

Teachers

Rafael Manóvil

Hernán Verly

Guillermo Ragazzi

Horacio Roitman

Sebastián Balbín

Fernando Aguirre Celiz

José Luis Galimberti

Tomás Miguel Araya

Federico Polak

Francisco López Raffo

Florence Pagani

Nicolás Ramirez

Albert Chamorro

Ariadna Artopoulos

Javier Alegría

Seminar: History of Rome

• Department: Department of Civil Law

Formal aspects

Home: 30 September of 2022.

Workload: 18 h.

Duration: 9 classes of 2 hours each, once a week (18 h).

Day and time: Friday from 5:30 p.m. to 7:30 p.m. (GMT-3).

Mode: Online – synchronous (Zoom platform).

Certificate: Certificate of attendance issued by the CIDR subject to attendance of 75% of the classes and passing the final exam.

Why create the program?

The aim of this seminar is for students to gain a comprehensive understanding of the origins of Rome's ancient history. To achieve this, the seminar will systematically and thoroughly examine the various stages, socio-political contexts, and key events and institutions established from the founding of the city of Rome (8th century BC) to the Justinian compilation (6th century AD).

Study plan

UNIT 1: ARCHAIC PERIOD 

1. Origin and foundation of the city (civitas) of Rome. 2. Religious legal structures: Gens – Family. 3. Imperium: Augurium. Sponsor patrum. Lex curiata.

UNIT 2: ARCHAIC PERIOD 

4. Latin Monarchy. 5. Etruscan Monarchy. 6. Populus: Curia. Century. Tribe.

UNIT 3: CLASSICAL PERIOD 

7. The Republic. 8. Consulate. 9. Secession of the plebs. 10. Decemvirate. 11. Law of the Twelve Tables.

UNIT 4: CLASSICAL PERIOD 

12. Laws to be Valeriae Horatiae: Plebiscites. Provocatio ad populum. Tribune of the plebs. 13. The Censor.

UNIT 5: CLASSICAL PERIOD 

14. Licin Lawsiae Fridayiae: Praetor. Plebeian Consul. Lex de modo agrorum. 15. Dictatorship.

UNIT 6: CLASSICAL PERIOD AND POST-CLASSICAL PERIOD 

16. Crisis of the Republic: Cultural Revolution. Economic Crisis. Political Crisis (Populares – Optimates). 17. First Triumvirate. Second Triumvirate. 18. Empire: Principate. Dominate.

UNIT 7: CLASSICAL PERIOD AND POST-CLASSICAL PERIOD

19. The Roman Games: Gladiator Fighting.

UNIT 8: POST-CLASSIC PERIOD 

20. Constantinople: New Rome. 21. Codification: Justinian. Corpus Juris Civilis. Legum permutatio. 22. The lost legacy of Roman law: Celsus and Kelsen.

Schedule

Teaching methodology

The Seminar is part of the University's Center for Research in Roman Law (CIDR). In keeping with the institution's ethos, active student participation will be encouraged, fostering the application of prior interdisciplinary knowledge and its connection to the Seminar's subject matter.

Latin Course II

• Department: Department of Civil Law

Formal aspects

Start date: 20 September.

Workload: 18 hours of theory and practice.

Duration: 9 classes of 2 hours each, once a week.

Day and time: Tuesday from 2:00 p.m. to 4:30 p.m. (GMT-3).

Modality: Online – synchronous (Zoom platform).

Certificate: Certificate issued by the CIDR (attendance of 75% of classes and passing the final exam).

Why take the course?

The course, with an interdisciplinary perspective, is intended for students and professionals from various academic disciplines.

Objectives and competencies

Our goal is for the student to achieve the following:

Consolidate the basic aspects of Latin morphology.

Develop knowledge of the uses of Latin cases and syntax.

Use the bilingual dictionary effectively.

Read, translate and interpret simple texts.

Study plan

UNIT 1: THE NOMINAL SYSTEM

1. Regular and irregular nominal morphology.

2. Second-class adjectives.

3. Degrees of the adjective: comparatives and superlatives.

UNIT 2: THE PRONOMINAL SYSTEM

4. Personal and possessive pronouns.

5. Demonstrative and interrogative pronouns.

UNIT 3: THE VERBAL SYSTEM

6. Adverbs.

7. Conjunctions.

8. Regular verbs: first, second, third, fourth and fifth conjugations.

9. Infectum: indicative, imperative and subjunctive moods.

10. Active voice and passive voice.

11. Deponent verbs.

UNIT 4: SYNTAX

12. Uses of cases.

13. Syntactic functions of noun phrases.

14. Syntactic functions of verb phrases.

15. Circumstantial of place: ubi, unde, quo, qua.

16.Circumstantial time: quando, quamdiu, quousque.

Schedule

Teaching methodology

The course is part of the University's Center for Research in Roman Law (CIDR).

In keeping with the spirit of the institution, the active participation of students will be promoted by taking advantage of prior knowledge related to the course content and through the proposal of various practical activities.

Various teaching tools will be used in the classes:

• Theoretical and practical presentations by the teacher;

• dialogue with the students, based on questions, seeking a participatory and practical methodology;

• solving morphosyntax exercises;

• translation of phrases and sentences.

Latin Course I

• Department: Department of Civil Law

Formal aspects

Home: April 12 from 2023.
Workload: 18 hours of theory and practice.
Duration: 9 classes of 2 hours each, once a week.
Day and time: Tuesday from 5:30 p.m. to 7:30 p.m. (GMT-3).
Mode: online – synchronous (Zoom platform).
Certificate: certificate issued by the CIDR (attendance of 75% of classes and approval)
of the final exam).

Why take the course?

The course, with an interdisciplinary perspective, is intended for students and professionals from various academic disciplines.

Objectives and competencies

Our goal is for the student to achieve the following:

Become familiar with the pronunciation rules of the Latin language.

Mastering the basics of Latin morphosyntax, in order to enable the reading, translation and interpretation of simple texts.

Getting used to the effective use of the bilingual dictionary.

To know the etymology, meaning, translation, and history of frequently used Latin phrases.

Study plan

Unit 1
The Latin language
1. The origins: the Indo-European language family and the historical-geographical location of Latin.
2. Latin and the Romance languages.
3. Stages of the Latin language: archaic, classical, post-classical, medieval, humanistic, and ecclesiastical periods.

Unit 2
Latin and Us
4. Writing supports. The transmission of Latin texts from Antiquity.
5. Latin prosody and phonetics: consonants, vowels, semivowels, and diphthongs. Vowel quantity. Syllable division. Accentuation rules. Restituta and ecclesiastical pronunciations.

Unit 3
The nominal system
6. The cases.
7. First and second declensions.
8. First-class adjectives.
9. Third, fourth and fifth declensions.
10. Second-class adjectives.
11. Personal and possessive pronouns

Unit 4
The verbal system
12. Verb sum.
13. The infectum.
14. Regular verbs.

Unit 5
The syntax
15. Prepositions.
16. The use of cases.
17. Analysis of the simple sentence.

Teaching methodology

The course is part of the University's Center for Research in Roman Law (CIDR).

In keeping with the spirit of the institution, the active participation of students will be promoted by taking advantage of prior knowledge related to the course content and through the proposal of various practical activities.

Various teaching tools will be used in the classes:

• Theoretical and practical presentations by the teacher;

• dialogue with the students, based on questions, seeking a participatory and practical methodology;

• solving morphosyntax exercises;

• translation of phrases and simple sentences.

Diploma in Private Property Law

• Department: Department of Civil Law

Formal aspects

Home: 27 June of 2023.
Total workload: 120 h.
Duration: 20 classes.
Day and time: Tuesday from 3:00 p.m. to 15:00 p.m. (GMT-21).
Mode: online, via streaming.
Certificate: the Faculty of Law of the Universidad Austral will issue the Academic Certificate of approval of the “DIPLOMA IN PRIVATE PROPERTY LAW” to
Those who meet the corresponding promotion requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma.

Why pursue this Diploma?

The Diploma course begins with an analysis of the patrimonial foundations of Private Law, where the contract occupies a primary place, and focuses its attention on the dualism of creditor rights and real rights, so that the most advantageous legal architecture can be chosen to satisfy the interests of the parties, with sufficient security even after their death.

Recipients

Lawyers, notaries, magistrates, officials and other agents of the Judicial Branch.

Objectives

To understand the fundamental principles of private property law as outlined by the Civil and Commercial Code.

To value the granting of credit in its role as a driver of economic growth.

Weigh the different existing alternatives to ensure effective compliance with obligations.

Acquire skills for choosing the appropriate legal architecture for the planned real estate investment.

Strengthen skills for the distribution of assets upon the death of the owner.

Study plan

FOUNDATIONS OF THE SYSTEM OF PRIVATE PROPERTY LAW

1. Sources, interpretation, and application of law. Special consideration of good faith and circumstantial unlawfulness (abuse of rights). Nature and conflict of laws. Transitional law. The legal fact as the origin of property rights. General structure of the legal act: prerequisites and elements. Systematization of ineffectiveness. Representation: power of attorney and mandate.

2. The contract as a pillar of the economy. Freedom of contract. Binding effect. Powers of judges. Classification of contracts. Special disqualifications. Formation of consent. Offer and acceptance. Contractual negotiations. Preliminary contracts. Right of first refusal and contracts subject to conformity. Effects of contracts: relative effect; incorporation of third parties; suspension of performance and preventive relief; earnest money.

3. Different types of business agreements. Negotiated contracts and adhesion contracts. The essence of consumer contracts: regulation. Subcontracting. Related contracts.

4. Obligation of remedy. Extinction, modification and adaptation: resolution, rescission and revocation; frustration of purpose; unforeseen circumstances.

CREDIT IN THE ECONOMY: STATICS AND DYNAMICS

1. The Faces of Obligation: Credit and Debt. Elements (Subjects and Object). Principle of Equivalence. Content of the Creditor's Right (Powers). What about so-called natural obligations. Proof of the Obligation: Impact of Acknowledgment. Means of Satisfying the Creditor's Interest. Payment. Payment by Consignment. Means of Compelling the Debtor: Penalty Clause and Coercive Sanctions.

2. Different classification criteria for obligations. Obligations to transfer real rights. Generic obligations. Monetary and value obligations. Obligations of result and means. Joint and several obligations. Concurrent obligations.

3. Contractual figures with a transfer purpose (of credits, debts, and contractual position). Some other extinctive mechanisms: waiver, settlement, impossibility of performance. Extinctive prescription.

DAMAGE AS THE CORE OF THE DUTY TO RESPOND

1. Civil liability or tort law? Founding principles of the discipline. Explanation of functions. Preventive function: prerequisites, active and passive parties, judicial powers. Compensatory function: unlawfulness, attribution factor, causal relationship and damage. The essence of the punitive function.

2. Direct and indirect liability. Duty to answer for the actions of dependents, children, and other persons with limited capacity. Liability of medical and educational establishments. Duty to answer for the use of risky things and activities. Duty of self-employed professionals.

3. Aspects of the damages process. Exercise of civil action and its connection with criminal action. Proof of attribution factors, causation, and exculpatory circumstances. Assessment and quantification of damages. Dynamic burden of proof.

STRUCTURING THE REAL ESTATE TRANSACTION

1. The suitability of structuring real estate transactions through personal rights, real rights, or a combination thereof. Foundations of real rights: structure, elements, content, and legal real rights modifications. Enforceability and publicity.

2. Real property relations as the content of real and personal rights. Acquisition, exercise, preservation, and extinction. Effects. Limitations and boundaries. Limits on the scope of de facto powers. Non-compensable damages. Nuisances. Towpath. Obstruction of watercourses. Reception of water, sand, and stones. Temporary installations and passage of workers. Light and views. Trees, shrubs, or other plants. Non-disposability clauses. Housing protection regime.

3. Purchase and sale and donation contracts relating to real estate. Qualifying elements. Supplementary applications. Form. Obligations of the parties. The essence of the preliminary agreement. Special clauses. Perfect and imperfect ownership by rescission.

4. Contractual avenues for real estate development. Real estate trust and fiduciary ownership. Construction and services contracts. Pre-horizontal property regime. Horizontal property regime. Real estate complexes as a specific type. Surface area.

5. Legal figures that grant use and enjoyment. Lease and real rights with equivalent function: usufruct, use and habitation. Easement.

6. Real guarantees of credit. Real rights of guarantee: mortgage and antichresis. Other real guarantees: revocable ownership as a guarantee, lease-back and trust as guarantee.

SUCCESSION PLANNING

1. The transmission of rights upon death. Systems. General provisions. Opening of the succession. Heir and legatee. Mode of succession of the heir. Capacity and hereditary vocation. Unworthiness. Investiture. Acceptance and renunciation of the inheritance. Assignment of inheritance. Petition for inheritance. Liability of heirs and legatees. Settlement of liabilities.

2. Hereditary community. State of indivision. Extrajudicial administration. Forced indivision. Partition. Action. Modes of effecting it. Collation of donations and debts. Effects. Nullity and reform. Partition by ascendants. Legitimate portion. Disposable portion. Legal nature. Legitimate heirs. Determination. Protection: different mechanisms.

3. Intestate succession. Principles. Right of representation. Order of succession. Rights of the State. Testamentary succession. Will. Concept, nature, capacity, and types. Content of the will. Modalities. Appointment of heirs. Partial heir. Creditor's rights. Substitution of heirs and legatees. C) Specific legacies. D) Testamentary ineffectiveness. E) Executors.

4. Civil Implications of the Family Business. Concept of a family business. Importance. Values. Statistics. Strengths. Weaknesses. Strengthening and continuity procedures. Principle of preservation. Family business protocol. Content. Legal nature. Legal value: enforceability. The issue of forced execution. The Civil and Commercial Code in relation to the family business: A) Family agreements. Trusts whose legal positions are solely those of the business-owning family. B) Succession planning. Agreement on future inheritance. Increase in the disposable portion. C) Limitation on in-laws. Marital property regime with separation of property. Distinctive nature of capitalized profits under the community property regime. D) Prevention and resolution of disputes. E) Business risks.

Teachers

ADRIANA ABELLA

Lawyer and Notary Public, Faculty of Law and Social Sciences, University of Buenos Aires. Specialist and Doctor of "Registry Law" from the Argentine Notarial University and Doctor of "Notary Law" from the same University. Full Professor of "Notarial, Registry, and Real Estate Law" at the University of Buenos Aires and Professor of "Elements of Real Property Law" at the University of Buenos Aires. Vice-Rector of the Argentine Notarial University and Director of its Institute of Real Estate Law. Full Member of the National Academy of Notaries.

María Valentina Aicega

Lawyer (UNMdp). Master in Business Law (Universidad Austral). Doctor of Law (Universidad Austral). Executive Director, Master's Degree in Business Law (Universidad Austral). Professor of Contracts, Securities, and Consumer and Competition Law (Universidad AustralAuthor of numerous publications on topics within her area of ​​expertise. Co-Executive Director of the Argentine Journal of Business Law (RADE) published by IJ-Editores. Director of the Argentine Journal of Commercial and Business Law published by IJ-Editores.

MARCOS CORDOBA

Lawyer and Doctor of Law from the University of Buenos Aires. Dean and Full Professor of Family and Inheritance Law at the Faculty of Law and Political Science of the Inter-American Open University. Full Professor of Family and Inheritance Law at the Faculty of Law and Social Sciences of the University of Buenos Aires and professor in the Doctoral Program at the same institution. He has received several distinctions and awards, including the “Professor Eduardo Prayones” Award for Best Thesis in Civil Law (UBA), the “National Academy of Law and Social Sciences of Córdoba 2008” Award for the career and achievement of those who stand out for their academic production in law, the “Master of Law” Award granted by the Buenos Aires City Bar Association, among others. He has been named a “Distinguished Figure in Legal Sciences” by the Buenos Aires City Legislature. He is the author of numerous individual and collaborative works. Member of the Peruvian Academy of Law.

MARIANO ESPER

Lawyer (UBA) with Honors Diploma. Master in International Business Law (CEU San Pablo University, Madrid, Spain). Doctoral Candidate (UBA). Adjunct Professor of Civil and Commercial Contracts (UBA). Postgraduate Professor (Universities of Buenos Aires, Notarial Argentina, Austral, Salvador, National University of Rosario(from Cuyo, Tucumán, the Northeast, Comahue, and the Catholic University "Our Lady of the Assumption"). Director of the Institute of Private Law (UNA). Author and co-author of numerous publications. Frequent speaker at conferences, seminars, and workshops throughout the country.

LUIS FP LEIVA FERNÁNDEZ

Law degree (UMSA). Master of Science in Legislation (USAL – University of Pisa, Italy). Lawyer (Honors Diploma, UBA). Full Professor of Civil Law (Contracts) at the Universities of Buenos Aires and La Plata (Argentina). Postgraduate Professor at the National University of Salta, the University of the Northeast (Corrientes), and at the Universidad AustralDirector of the Institute of Civil Law at the National University of La Plata. Research Associate at the Gioja Institute (University of Buenos Aires). President of the Civil Law Committee of the Buenos Aires City Bar Association. Member of the Institute of Civil Law of the National Academy of Law of Buenos Aires. Member of the Academy of European Private Law Scholars (Pavia Group, Italy). Corresponding Member of the Academy of Moral, Political, and Legal Sciences of Tucumán. Corresponding Member of the Cuban Society of Civil and Family Law of the National Union of Jurists of Cuba.

MARCELO LÓPEZ

MESA holds a Doctorate in Legal and Social Sciences (UNLP). He is a member of the Royal Academy of Jurisprudence and Legislation of Galicia (Spain), a member of the National Academy of Sciences of Buenos Aires, and a corresponding member of the National Academies of Law and Social Sciences of Buenos Aires and Córdoba. He is a Full Professor of Civil Law at the University of Belgrano, former General Counsel to the Government of the Province of Buenos Aires, and former Judge of Chamber A of the Honorable Court of Appeals in Civil and Commercial Matters of Trelew.

MARINA MARIANI DE VIDAL

Lawyer, graduated with honors from the Faculty of Law of the University of Buenos Aires. Doctor of Law and Social Sciences (National University of La Plata). Judge of the National Court of Appeals in Civil and Commercial Matters until April 2006, when she retired. Tenured Professor of Real Property Law at the Faculty of Law of the University of Buenos Aires. Professor of the Postgraduate Course in Intellectual Property Rights, Faculty of Law, University of Buenos Aires. Director of the Continuing Education Program in Real Property Law, Postgraduate Department, Faculty of Law, University of Buenos Aires.

NICOLÁS JORGE NEGRI

Lawyer (UNMdp). Master in Law and Judicial Magistracy (Universidad AustralDoctor of Juridical Sciences (UNLP). Professor of Civil Law at the National University of La Plata and the Catholic University of La Plata. Judge of the Court of First Instance in Civil and Commercial Matters of La Plata.

JOSÉ MARÍA ORELLE

Doctor of Law (University of Buenos Aires). Full Professor and Consultant of Notarial, Registry and Real Estate Law at the University of Buenos Aires. Member of the Institute of Civil Law of the National Academy of Law and Social Sciences of Buenos Aires. Full Member of the National Academy of Notaries.

GABRIEL ROLLERI

Doctoral candidate at the Faculty of Law of the University of Buenos Aires. Full member of the Ibero-American Academy of Family and Personal Law. Member of the Academic Council of the "Ambrosio L. Gioja" Institute of Legal and Social Research at the Faculty of Law of the University of Buenos Aires. Legal advisor – Directorate of Technical and Legislative Assistance of the Ministry of Justice and Human Rights of Argentina. Judge of the National Civil Court of Appeals.

EDUARDO ROVEDA

Lawyer (National University of La Plata). Full Professor of Family and Inheritance Law (National University of La Plata-National University of La Matanza). Associate Professor of Family and Inheritance Law (University of Buenos Aires). Associate Professor of Matrimonial Property Regimes (University of Buenos Aires). Postgraduate Professor at the Faculty of Legal and Social Sciences of the National University of La Plata and in the Specialization in Family Law at the Faculty of Law of the University of Buenos Aires and the National University of La Matanza.

ANDRÉS SÁNCHEZ HERRERO

Lawyer (UCA). Doctor of Juridical and Social Sciences (UCA). Master in Legal Advice for Companies (Universidad Austral). Full Professor of Contract Law I and II (Austral). Professor of Commercial Law I (National University of RosarioProfessor in various postgraduate programs and national and international lecturer. Director of the Doctoral Program in Law at the Universidad Austral.

FERNANDO UBIRÍA

Full Professor of Obligations Law and Tort Law (Universidad Austral(UCA, UNLZ). Academic Pro-Secretary of the Faculty of Law of the Catholic University of Argentina. Director of the Doctoral Program in Legal Sciences of the Faculty of Law of the Catholic University of Argentina.

MARCELO URBANEJA

Doctor of Juridical Sciences (UCA). Full Professor of Real Property Law, Contracts, Corporate Law and Institutions of Commercial Law (UCA). Director of the Notary Public Program (UCA, Buenos Aires campus). National and Provincial Coordinator of various legal symposia. Full Member of the National Academy of Notaries.

Electricity (Program)

• Department: Department of Administrative Law

Formal aspects

Start date: July 7th

Total hourly load: 24 h

Day and time: 10 virtual classes of 2 hours each, on Thursdays from 18 to 20 pm. 2 meetings for exam and make-up.

Modality: Online, via streaming (with the possibility of hybrid format meetings).

Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the “Diploma in Hydrocarbon and Energy Law” will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

Why do this program?

The program will provide in-depth theoretical and practical knowledge, analyzing not only the legal institutions structuring the Argentine electrical regulatory framework, but also the most current issues, from an integrated vision of the different aspects of our activity (regulatory, contractual, commercial, labor, environmental).

Recipients

Lawyers, accountants, engineers and other professionals interested in hydrocarbon activity (who perform their tasks in companies, studies and national, provincial and municipal public bodies).

Teachers

Teachers: Sebastián Bonetto, Mariano Palacios, Mónica Simón, Laureano Pernasetti, Ricardo Castañeda, Pedro Lorenti, Hugo Vivot.

Study plan

Thematic units:
-Regulatory framework for Electricity in Argentina.
-Electricity generation.
-Electric transport system.
-Electricity distribution system. Contracts.
-Tariff system.
-Regulatory and control bodies.
-Energy and environment.
-Renewable energies.
-Legal framework.
-Main renewable energy resources.
-Electric energy and the environment.
-Renewable energies.
-Other renewable sources.
-Comprehensive theoretical-practical evaluation.

Midstream and Downstream (Program)

• Department: Department of Administrative Law

Formal aspects

Home: July 5, 2023.

Total workload: 32 h.

Day and time14 virtual classes of 2 hours each on Tuesdays from 18 to 20 pm. 2 meetings for exam and make-up.

Mode: Online, via streaming (with the possibility of hybrid format meetings).

CertificateThe Faculty of Law of the Universidad Austral The Academic Certificate of Completion of the “Diploma in Hydrocarbon and Energy Law” will be issued to those who meet the corresponding promotion requirements. This certificate is a university extension course for professional development and is not a university degree, title, or diploma.

Why create the program?

The program will provide in-depth theoretical and practical knowledge, analyzing not only the legal institutions structuring the Argentine hydrocarbon regime, but also the most current issues, from an integrated vision of the different aspects of our activity (regulatory, contractual, commercial, labor, environmental).

Recipients

Lawyers, accountants, engineers and other professionals interested in hydrocarbon activity (who perform their tasks in companies, studies and national, provincial and municipal public bodies).

Teachers

Fernando García Bonini, Pablo Gibaut, Gonzalo Márquez, Esteban Rivarola, Juan Francisco Albarenque, Santigo López, Juan Bautista Lafitte, Marina Paradela, Dolores Brizuela, Vera Brito de Gyarfas, Roberto Campo, Daniel Alvarez.

Study plan

Start date: July 5
Duration: 32 hours – 14 virtual classes of 2 hours each, on Tuesdays from 18 to 20 pm. 2 meetings for exam and make-up.

Thematic units

-Regulatory framework applicable to the transport and distribution of natural gas (National Law 24.076).
-Regulatory regime applicable to the transport and storage of liquid hydrocarbons.
-Delimitation of powers between the trunk transport of hydrocarbons and the National Law. -17.139. Reform of the regulatory framework.
-Contracts for the sale and purchase of natural gas and crude oil.
-Underground storage of natural gas.
-Infrastructure development projects.
-Downstream.
-Marketing.
-Transportation of crude oil and derivatives.
-Petrochemistry.
-LNG trading.
-Downstream Project Finance.
-Downstream compliance.

Customs Offenses, Infractions and Procedure (Course)

• Department: Department of Tax Law

Formal aspects

Start date: 15th August 2023.

Day and time: Tuesday from 2:00 p.m. to 4:30 p.m. (GMT-3).

Modality: online blended.

Workload: 45 h.

Why doing this course?

The course aims to introduce students to current legal issues related to foreign trade taxation. It will analyze the structure of customs and foreign trade duties, as well as the problems arising from the interpretation and application of the GATT/WTO Valuation Agreement and export valuation.

Recipients

The course is aimed at Lawyers, Accountants, Graduates in Business Administration, Graduates in Business Management, Graduates in International Relations, Graduates in International Trade, Graduates in Foreign Trade, Customs Brokers, etc.

Online Blended Learning

The program is delivered over eight consecutive weeks in a fully online, blended format, using the Flipped Classroom model and live streaming sessions. It is offered in five weekly modules with virtual content and five online sessions, utilizing cutting-edge technology that provides a classroom experience similar to being face-to-face with the professor, with real-time interaction. Before each synchronous streaming session, reading materials will be made available through the Virtual Campus, online activities will be conducted, and practical case studies will be provided; these will be required reading to participate in the discussions during the streaming sessions.

Evaluation

To pass this course, you must pass a theoretical and practical exam, which you can take as long as you attend 75% of the course.

Study plan

Module 1 Customs Procedure

Topics: 1. General principles applicable to customs procedures. 2. Customs procedures: procedures for infractions. Professor in charge: Christian González Palazzo, M.Sc.

Module 2 Customs Procedure

Topics: 3. Customs procedures: appeals and refunds. 4. Disciplinary proceedings. Professor in charge: Mag. Santiago Alejandro Alais

Module 3 Customs Procedure

Topics: 5. Appeal to the National Tax Court. 6. Jurisdictional Function. 7. Contentious Claim. Professor in charge: Pablo Garbarino, M.A.

Module 4 Customs Offenses

Topics: 1. Introduction. Preliminary Notions. I. Customs Criminal Law. Its place in the legal system: a) Legal regulation. b) Importance of codification in customs criminal matters. c) Content. d) Autonomy. II. Criminal implications of the basic elements of customs offenses: a) Customs territory; b) Import and export; c) Merchandise: c.1) Services; c.2) Intangible goods; c.3) Money, foreign currency, and coined precious metals. 2. Legal interest. Concept. Mediate or immediate interest. Scope. Professor in charge: Attorney Héctor Guillermo Vidal Albarracín.

Module 5 Customs Offenses

Topics: General definition of the crime of smuggling (Art. 863 CA). Specific forms of smuggling (Art. 864 CA). Aggravated forms of the crime of smuggling (Art. 865 CA et seq.). Professor in charge: Dr. Mariano Borinsky

Module 6 Customs Offenses

Topics: Attempt (Art. 871 CA) and concealment (Art. 874 CA) Negligent acts that enable smuggling (Art. 868 CA et seq.) Minor smuggling (Art. 947 CA) Penalties (Art. 876 et seq.) Professor in charge: Mag. Vicente de Palacios y Manrique

Module 7 Customs Offenses

Topics: 1. Dumping: concept. 2. Applicable legal framework in the Republic of Argentina. 3. Disputes regarding its determination. 4. Subsidies: concept. 5. Method of determination and its neutralization. Professor in charge: Ricardo Torres Brizuela

Module 8 Customs Infringements

Topics: General principles applied to Customs Offenses. Liability; penalties. Failure to comply with obligations that were a condition for receiving a benefit. Undeclared goods on board. Professor in charge: Dr. Horacio Félix Alais

Module 9 Customs Infringements

Topics: Violations of postal regulations. Violations of baggage, personal effects, and diplomatic privileges regulations. Unjustified possession of foreign merchandise within the city limits. Other violations. Professor in charge: Dr. Horacio Félix Alais

Module 10 Customs Infringements

Topics: Inaccurate statements. Professor in charge: Juan Patricio Cotter

Module 11 Customs Infringements

Topics: Transgressions of suspensive destinations. Professor in charge: Mag. Santiago Alejandro Alais

List of teachers

DR. HORACIO F. ALAIS

I have over twenty years of experience as a lawyer specializing in Customs Law. I hold a Specialist degree in Customs Law and a Doctorate in Law from the [University Name/Region/etc.]. Universidad AustralI worked for ten years (from 1982 to 1992) as a lawyer for the former General Customs Administration, serving in the Summary Proceedings Division and the Judicial Division, and leading one of the judicial teams. I was eventually promoted to Head of the Legal Division of the Interior Secretariat of the National Customs Administration. I currently work as a private consultant.

SANTIAGO A. ALAIS

Lawyer, Master in Tax Law with a focus on customs (Universidad Austral); Specialist in Customs Law (UBA); Professor of Customs Law at the Universidad Austral and University of La Plata. Member of the Argentine Institute of Customs Studies. Member of the firm “Alais & Torres Brizuela – Abogados”, Buenos Aires, Argentina.

AB. JUAN PATRICIO COTTER

Lawyer, Faculty of Law and Political Science, UCA, 1992. Full Member and Former President of the Argentine Institute of Customs Studies (2009-2011). Member of the International Academy of Customs Law, seat 29. Member of the Board of Directors (2017-2021). Active member of the Argentine Association of Fiscal Studies. Author of the book "Customs Law" (3 volumes, Abeledo Perrot), "Customs Infractions" (Abeledo Perrot), and Coordinator and co-author of the books "Studies in Customs Law" (Lexis Nexis) and "Studies in Customs Law: A Tribute to the 30th Anniversary of the Customs Code" (Abeledo Perrot). Professor of Customs Law at the University of Buenos Aires, UCA, and the State Attorney's School, among others. Recognition in the area of ​​«Trade & Customs» from the international publication Who's Who Legal (2011/2018).

MAG. VICENTE DE PALACIOS Y MANRIQUE

A lawyer who graduated from the University of Belgrano in 1995. He earned a Master of Laws (LL.M.) from Cornell University (USA, 2000), graduating with honors in Patents, Trademarks, and Criminal Law. He is a Specialist in Criminal Law from the Universidad Austral (2006). Professor in the Master's Program in Criminal Law at the Universidad Austral (2013), in the Advanced Course in Customs Law and Management organized by the Pontifical Catholic University of Argentina (2010) and in the postgraduate course of the Faculty of Law of the Universidad Austral Regarding Corporate Criminal Law (2007). He has been a speaker at various conferences and seminars and has published numerous articles on topics within his area of ​​expertise. He is a member of the Buenos Aires Bar Association, the San Isidro Bar Association, the Argentine Institute of Customs Studies, and the Society of Criminal Lawyers.

PABLO A. GARBARINO

Lawyer, Specialist in Customs Law; Professor of Customs Law at the Universidad Austral and from various academic institutions. Since 2011, he has served as a member of the Argentine National Tax Court. He is the author of numerous articles and an expert in customs matters.

DR. MARIANO HERNÁN BORINSKY

Lawyer (Faculty of Law, University of Buenos Aires). Doctor of Law from the University of Buenos Aires. Specialist in Criminal Law, graduated from the Specialization Program in Criminal Law (Faculty of Law, University of Buenos Aires). Specialist in Tax Law (Argentine Center for Studies in Tax Criminal Law). Tenured Adjunct Professor by competitive examination in the subjects of Customs Criminal Law, Tax Criminal Law and Economic Crimes, Faculty of Law, University of Buenos Aires. Professor of the Specialization Program in Criminal Law of the Master's Program in Criminal Law of MERCOSUR and of the Update Program in Tax Criminal Law, postgraduate programs of the Faculty of Law, University of Buenos Aires. Judge of the Federal Court of Cassation; Former Attorney General in charge of the Tax Crimes and Smuggling Investigation Unit (UFITCo) under the Attorney General's Office; Former Attorney General before the Oral Courts in Economic Criminal Matters. Author of the works “Economic and Business Criminal Law”, Buenos Aires, Ad Hoc, 2004, “Competition Law”, Buenos Aires, Ad Hoc, 2010, “Tax and Social Security Criminal Law System”, Rubinzal Culzoni, 2012, among 40 publications in the field; Coordinator of the Customs and Tax Criminal Law Section of the Journal of Criminal and Criminal Procedure Law, Abeledo Perrot, Editorial Secretary of the Journal of Economic Criminal Law. Tax Criminal Law, Rubinzal.

HÉCTOR GUILLERMO VIDAL ALBARRACÍN

Lawyer, graduated from the Faculty of Law and Social Sciences of the University of Buenos Aires. Member of the Drafting Committee of the Argentine Customs Code, the current law in force since 1981 (Law 22.415). He also served on the Review Committee for the Mercosur Customs Code Project, March 2000 version, convened by the DGA (December 2000). He is a professor of Customs Law and Customs Criminal Law at several Argentine universities (University of Buenos Aires, Attorney General's Office, National University of Córdoba - Faculty of Law and Social Sciences, etc.). Universidad Austral and among others). He also worked as a professor abroad (Curriculum of the Specialization Area in Customs Law and Foreign Trade, Customs Offenses, University of RosarioBogotá, Colombia, 2012-2013) and speaker at several international conferences. He was legal advisor to the National Customs Administration from 1971 to 1980, later becoming a member of the Drafting Committee of the Argentine Customs Code. In 1981, he founded the law firm of Drs. Barreira – Rodríguez Larreta – Sciutto Klot – Vidal Albarracín (BRSV Law Firm). He was elected Alternate Judge of the National Court of Appeals for Economic Crimes (Superintendence Agreement of April 13, 2004 – Minutes No. 3072) and Alternate Judge of the National Court of Criminal Cassation (Resolution 105/2004). He has also been recognized on numerous occasions by Chambers & Partners as one of the leading lawyers in his field.

MAG. CAROLINA ROBIGLIO

Lawyer and Attorney, Faculty of Law and Social Sciences, University of Buenos Aires. Judge of the National Criminal Economic Court. Specialist in Taxation, Faculty of Economic Sciences, University of Buenos Aires. Specialist in Economic Criminal Law, Argentine Notarial University. Member of the Department of Tax Criminal Law of the Argentine Association of Fiscal Studies. Postgraduate Professor of Tax Criminal Law at the Faculty of Law and in the Postgraduate Specialization Program in Taxation at the Faculty of Economic Sciences of the University of Buenos Aires, and at the Faculty of Economic Sciences of the National University of La Plata. Panelist and speaker at academic events related to the specialty, organized by the Attorney General's Office, AFIP (Federal Administration of Public Revenue), Faculty of Law and Faculty of Economic Sciences of the University of Buenos Aires, University of Congreso, Mendoza, University of Belgrano, Professional Council of Economic Sciences, Argentine Association of Fiscal Studies, Argentine Federation of Professional Councils of Economic Sciences, among others. Author of the book “Authorship in Tax Crimes”, Ad Hoc Publishing House. Author and co-author of various articles in the field published in La Ley, La Ley Ciencias Económicas, Revista de la Asociación Argentina de Estudios Fiscales, Revista Impuestos, Revista jurídica Lexis Nexis.

CHRISTIAN M. GONZALEZ PALAZZO

Lawyer, Master in Judicial Law and Specialist in Customs Law; Professor of Customs Law at the Universidad Austral and from various academic institutions. Since 2011, he has served as a member of the Argentine National Tax Court. He is the author of numerous articles and an expert in customs matters.

Access to the virtual campus

Upon enrollment in the program, participants will receive their login credentials for the Virtual Campus and instructions for initial use via email. Use the following link to access the Virtual Campus: http://campusvirtual.austral.edu.ar. Download the "Campus Virtual Univ. Austral" app, available for iOS and Android devices from their respective app stores. Log in with your new Virtual Campus username. Update your Virtual Campus profile with your personal and professional information. Add a photo to your profile so that the faculty can easily identify you. Explore the course on the Virtual Campus to understand how the different sections work and to locate the materials for each module. If you have any questions or problems, please contact the program coordinator.

Diploma in Customs Law

• Department: Department of Tax Law

Formal aspects

Start date: 4 April 2023.

Total hourly load: 124 h.

Duration: 9 months (from March to November).

Day and time: Tuesday from 2:00 p.m. to 4:30 p.m. (GMT-3).

Modality: Virtual (online) with self-managed programs (I, II and VI) and programs with live streaming through the Real Live Room (III, IV and V).

Certificate: The Faculty of Law of the Universidad Austral The Academic Certificate of approval for the “Diploma in Customs Law” will be issued to those who meet the corresponding promotion requirements. This certificate corresponds to the category of university extension for professional development and is not a university degree, title, or diploma (Note No. 732/2002 DNGU).

Why do this program?

The study of Customs Law, as a discipline in its own right that has links with other major branches of Law, presents itself to us as a reality that increasingly demands knowledge and prompt response from the professional to the challenges that arise.

The customs activity itself, as an agency for controlling the international traffic of goods, is clearly linked to a multitude of commercial relationships that individuals intertwine, and this leads to an increasing demand for customs activity to become an element that promotes and facilitates exchange without diminishing its essential function.

The distortion of customs activity to fulfill objectives that are not in line with its specific function leads to the proliferation of trade conflicts that discourage and affect commercial exchange activity.

In this context, globalization imposes a system of interdependence on markets where local productive activities, in order to optimize value chains, have to be dependent on either material or technological factors that promote necessary imports to produce goods destined for export under competitive conditions.

International economic crises often lead to the principles established within the framework of the World Trade Organization being overlooked or disregarded in order to force protectionist practices.

This is a complex issue in which Customs Law is not unrelated, thus justifying a study not only from its theoretical and normative aspect, but also by interpreting the basic customs law and its regulations to address the solution of the various situations, problems and conflicts that arise.

This Diploma in Customs Law has been prepared with this objective in mind, and although it must have a basic theoretical content that constitutes the starting point of the proposed study, it proposes to immerse the student in the analysis of the specific and particular conflicts that arise in each technical module.

We can maintain that this exercise and study will lead participants to acquire adequate knowledge in identifying current conflicts, many of which are legacies of conflicts already resolved, and try to find solutions from an operational perspective, and also propose regulatory modifications where appropriate.

The profile we are looking for in the participant of this diploma course is strictly oriented towards those professionals linked to the subject of international trade who have prior knowledge of customs regulations –lawyers, accountants, graduates in foreign trade, customs brokers–, coming from the private sector, but also from the linked public sector –officials of the AFIP and members of the National Tax Court and the Judiciary–.

Content

Program I Customs Law, Integration and MERCOSUR

Start date: April 4th Format: Asynchronous/self-paced online*

The course aims to introduce students to customs studies, with a special emphasis on the principles of Customs Law and the challenges presented by globalization, the conventions and treaties signed within the World Trade Organization to eliminate tariff barriers and optimize international trade, the interrelationships with the parties involved in the entire export and import process, and the responsibilities arising from their actions. The course also seeks to provide a comprehensive overview of Customs Law in order to delve into the rules and principles governing the work of customs advisors, the role of customs, and the exercise of customs control. Furthermore, students will learn about current legal issues, the rules and principles of integration processes, and in particular, those of MERCOSUR. This is an open and flexible learning format that adapts to the different time commitments of the participants, with the support and guidance of a tutor.

Course Outline: Customs Law with a legal foundation. The principles of Customs Law. Evolution of Customs Law. Customs issues in business decision-making. Essential institutions of Customs Law: customs territory, merchandise, import and export. Diploma: Customs Law 11 Customs control. Evolution and activity, Customs as a service, WCO directives and the WTO Trade Facilitation Agreement. Customs Agents: Customs Brokers, Customs Transport Agents, Importers and Exporters. The function and scope of responsibility of each. UNIT 2: Function and structure of Customs. Customs in the current economic process. Limitations on foreign trade and their impact on the customs field. Control in accordance with WCO recommendations.

Course Outline: The integration process, MERCOSUR, current status, institutions. MERCOSUR law, its validity and relationship with domestic law. The jurisdictional system, the Permanent Review Tribunal, and the role of national judges. The MERCOSUR Customs Code. The regulation of international trade: the WTO, fundamental principles, and the A1 Agreements.

Program II Operational aspects of import and export

Start: May 2, 2023

Format: Blended Online Streaming **

The course aims to introduce students to current legal issues, rules, and principles of practical operation in specific aspects of export and import. Syllabus: UNIT 1: The Bali Trade Facilitation Agreement: structure and guiding principles. The Single Window. Principle and operation of the Single Window for Foreign Trade (VUCE). UNIT 2: The Authorized Economic Operator. Arrival of goods, customs operations, import and export procedures, Malvina Computer System. UNIT 3: Special Regimes. Guarantee Regime.

Program III Customs tariff regime

Start: June 6, 2023

Format: Blended Online Streaming **

The course aims to provide students with knowledge of current legal issues related to foreign trade taxation. It will analyze the structure of customs and foreign trade duties, as well as the problems arising from the interpretation and application of the GATT/WTO Valuation Agreement and export valuation.

Course Outline: Foreign Trade Tax Regime: Customs duties: concept, evolution, and legal nature. Principles of Tax Law applicable to customs duties; principles specific to customs taxation. The issue of delegation for the determination of customs duties; the MERCOSUR tariff system. Import duties: taxable event and time. Their determination, grounds for non-taxability, and tariff exemptions. Export duties: taxable event and time. Their determination, grounds for non-taxability, and the MERCOSUR issue. Other taxes applicable to imports, fees. Export incentives. Tax debt and interest. Classification issues.

Customs valuation: Import customs valuation, the GATT/WTO Valuation Agreement, different valuation methods, the administrative process of value determination, control mechanisms by the customs service, valuation disputes. Valuation and transfer pricing. Export customs valuation, the export of agricultural products, the administrative process of value determination. Unfair trade practices:

Unfair trade practices, dumping, the current legal framework for dumping investigations and determinations, and various disputes. Subsidies, their determination and neutralization. Non-tariff mechanisms as forms of protection, measures permitted by the WTO, and measures prohibited by the WTO.

Program IV Customs Offenses, Infractions and Procedure

Start: August 15, 2023

Format: Blended Online Streaming **

The Course on Customs Offenses and Infractions aims to study the importance and development of foreign trade. These points have become key factors in analyzing the punitive aspects of the Customs Code, which are presented as a response to the impact on customs control, constituting the core function of the service. The course will also address aspects arising from customs procedures, particularly those related to the various appeals process before the customs institution, both administratively and judicially, with a practical focus on conflicts that may arise from the exercise of customs control.

Agenda:

UNIT 1: General Part of Customs Procedures. b) Procedures within Customs: appeal; refund; procedure for infractions; and enforcement procedure. c) Appeal to the National Tax Court. The National Tax Court: Functions, structure, and activities. d) Contentious claims. e) Disciplinary procedures.

UNIT 2: Customs Offenses: Introduction, Preliminary Concepts. a-1 Customs Criminal Law. Its place in the legal system: 1- legal regulation; 2- importance of codification in customs criminal matters; 3- content; 4- autonomy. a-2 Criminal implications of the basic elements of customs offenses: 1- customs territory; 2- import and export; 3- merchandise, 3-1 services, 3-2 intangible assets; 3-3 money, foreign currency, and coined precious metals. b) Legally protected interest. Concept. Mediate or immediate interest. Scope. c) Offense of smuggling: 1- functional limit of the criminal offense of smuggling; 2- limits to customs control: functions not specifically customs-related; 3- opportunity for the exercise of customs functions; 4- Customs functions performed by agencies other than customs; 5- Crime and offense. Differentiation. d) Generic figure of the crime of smuggling (Art. 863 CA). Specific forms of smuggling (Art. 864 CA). Aggravated forms of the crime of smuggling (Art. 865 et seq. of the CA). e) Attempt (Art. 876 CA) and Concealment (Art. 874 CA). f) Negligent acts that enable smuggling (Art. 868 CA). g) Minor smuggling (Art. 947 CA). h) Penalties (Art. 876 CA et seq.). i) Criminal liability of legal entities; criteria for attributing liability in corporate structures (control of the act, acting in place of the other, position of guarantor). j) Criminal procedure: 1- Procedural/practical issues; 2- intervening parties (court, prosecutor, role of customs as plaintiff); 3- duration of the processes (statute of limitations/reasonable time).

UNIT 3: Customs Offenses. a) General Part. Criminal principles applicable to the offense regime. b) Liability regime for customs offenses. Penalties. c) Inaccurate declarations (Art. 954 CA). d) Transgressions of suspensive procedures (Art. 970 CA). e) Failure to comply with obligations that conditioned a benefit (Art. 965 CA). f) Undeclared goods on board (Art. 962 CA). g) Transgressions of the postal shipment regime (Art. 983 CA). h) Transgressions of the baggage, personal effects, and diplomatic privileges regime (Art. 977 CA). i) Unjustified possession of goods for industrial and commercial purposes (Arts. 985, 986, and 987 CA). j) Other transgressions (Arts. 994 and 995 CA).

List of teachers

Dr. Horacio F. Alais
Mag. Santiago Alais
Attorney Enrique Barreira
Dr. Ricardo X. Basaldúa
Dr. Mariano Borinsky
Mr. Tristan Count
Ab. Juan Patricio Cotter Moine
Mag. Vicente De Palacios y Manrique
Attorney Miguel Galeano
Mag. Pablo Garbarino
Mag. Christian González Palazzo
Mag. Héctor Juárez
Ms. Monica Murno
Attorney Rubén Pérez
Dr. Alejandro D. Perotti
Mag. Carolina Robiglio
Specialist Juan Manuel Soria Acuña
Attorney Ricardo Torres Brizuela
Mag. Ignacio Travalloni
Attorney Héctor G. Vidal Albarracín

Contract Drafting (Workshop)

• Department: Department of Language and Law

FEATURES

Format: This course will be delivered online.

First session: September 6th

Duration: XIX months.

Course load: 30 teaching hours.

Maximum number of students: 25 (since this is a workshop, we cannot accommodate larger groups).

Structure: This workshop consists of 10 sessions of 3 hours (including two 5/7-minute breaks). Each session will be divided into three parts of 55 minutes each, interspersing class with groupwork.

MAIN COURSE OBJECTIVE

To learn and improve the student's technique and style for drafting a contract in English, sharing experiences with fellow students through joint exercises and group work.

SPECIFIC COURSE OBJECTIVES

• To learn legal drafting technique and style for drafting a commercial contracts in English.

• To achieve clearer and more effective clauses by sharing tips and tricks of the trade.

• To study the main aspects of certain specific commercial contracts and analyze their special clauses.

• To practice writing in class and at home.

• To discuss and analyze as a group the homework done by the students in a critical, constructive and enriching debate.

• To study and apply international conventions on contract drafting and proofreading.

• To learn about the doctrines and criteria of contract interpretation in common law jurisdictions.

• To learn about and analyze cases from certain common law jurisdictions (USA and England) that illustrate the concepts discussed in each class.

CLASS

In class, the instructor will explain drafting techniques, applicable law, and conventions in English contracts under common law jurisdictions. Cases will be analyzed, as well as the relevant differences between civil law (Latin America) and common law (US, UK) jurisdictions.

WORKSHOP

In the workshop, specific contracts and clauses will be analyzed and drafting exercises will be done in class (in groups and individually). In each workshop, one or more students will present their written work, which will be discussed and corrected constructively. Group discussions will also take place in this workshop space. In each session a writing assignment will be given for the following week.

TARGET AUDIENCE

The course is aimed at all those who wish to understand the structure of a commercial contract in English, with particular emphasis on its drafting and the analysis of certain clauses. This audience includes, among others, lawyers and analysts, members of company departments that deal with contracts, such as contract management, supply chain, compliance, etc. This course can also be extremely useful for certified translators specializing in legal documents and particularly in commercial contracts.

METHODOLOGY

All sessions will be taught in English. An upper intermediate level of English is required for students to follow the instructor. A different aspect of the contract or a different contract will be analyzed in each session, always related to the topic discussed in class. Students will work in groups. One or more students will explain their work to the group.

FINAL SUBMISSION

At the end of the course a final paper will be submitted and graded from 1 to 10. To obtain the certificate of approval of the course the student must obtain a mark equal or higher than 6.

ATTENDANCE REQUIREMENT

A minimum attendance of 75% is required.

SYLLABUS

Session 1

Analysis of the structure of a contract in English. How to review a contract. Workshop: The challenge of drafting representations and warranties correctly. Task: Draft a set of representations and warranties.

Session 2

Analysis of an international sale of goods contract. Analysis of an international distribution contract. Workshop: Analysis and drafting of special clauses in distribution. Exclusivity and limitations. Task: Draft an exclusion clause of the CISG or draft an exclusivity clause in a distribution agreement.

Session 3

Analysis of a share purchase contract. Limitations to the transfer of shares. “Agreements to agree”, MOUs, LOIs, Side Letters and other ancillary documents. Workshop: Analysis and drafting of a shareholders' agreement. Special clauses and options. Joint drafting of a change of control and options clause (put, call, piggybacking, tag along, drag along). Task: Draft a change of control clause.

Session 4

Corporate Finance: Analysis of a loan agreement. Types of loans. Special clauses. Workshop: Review of affirmative and negative covenants. Task: Draft a cross-default clause with cross acceleration.

Session 5

Analysis of a professional services contract. Workshop: Limitation of liability clauses. “Indemnify, defend and hold harmless”, “knock for knock” and “liquidated damages not as a penalty”. Task: Draft a “knock for knock” clause or a “hold harmless” clause.

Session 6

Analysis of an employment contract. Workshop: Special clauses: Non-discrimination, duty to inform, non – disparagement, non-compete, non-solicitation, no-poach. Severance pay. Special executive dismissal clauses: golden handshake, golden parachute. Task: Draft a non-disparagement clause.

Session 7

Analysis of a construction contract and its different types. Workshop: Analysis of price clauses in a construction contract. Special clauses. Limitation of liability in construction. Task: Draft a flow-down or pass-through clause.

Session 8

Analysis of a contract of sale of a real estate property in the United States. Analysis of the sale of a property in the United Kingdom. Concepts of “fee simple”, “freehold” and “leasehold”. Workshop: Contingency clauses in a real estate purchase. Task: Draft an “inspection contingency”, an “appraisal contingency” or a “financing contingency” clause.

Session 9

Analysis of a license contract. Workshop: Guarantees granted by licensor. Limitations to the use of the license (“use restrictions”). License infringements. Task: Draft an IP protection clause.

Session 10

Technology and fintech contracts. Smart contracts. Crypto. NFTs. The regulation problem in the US and England. The challenge of artificial intelligence and contracts used in the tech industry. Workshop: Analysis of an NFT license agreement. Risk clauses. What are they and how to draft them. Glossary of terms. Task: Write a risk assumption clause for a technology agreement.

SCHEDULE

Date and time: Wednesdays from 6 pm to 9 pm, Buenos Aires time (GMT -3).

First session: Wednesday May 3, 2023.

Last session: Wednesday July 5, 2023.

Final papers submission: Thursday July 6, 2023.

Final marks publication: Monday July 10, 2023.

Practical and Intensive Course in Legal English (Course)

• Department: Department of Language and Law

Formal aspects

Start date: 8th August 2023.
Workload: 54 synchronous hours (18 classes of three hours each).
Day and time: Tuesday from 6:00 p.m. to 9:00 p.m. (GMT-3). 5 months.
Modality: online, via streaming.

Presentation

This course offers a practical overview of the English that every lawyer practicing in an international environment should know. Interacting with English-speaking clients or those who use English as their primary language requires knowledge of certain nuances of the language, as well as the specific vocabulary used in legal contexts. This course provides the necessary knowledge of legal terminology in English across various areas of law, and also equips students with the tools to produce written work that adheres to the formal requirements of other jurisdictions. Furthermore, specific institutions in Common Law jurisdictions (USA/UK) will be examined in each area of ​​law covered. The training provided will be beneficial both for those advising foreign clients on Argentine law in English and for those who need to work with documents originally produced in English.

General objective of the course

To present and study the main aspects of corporate legal advice in English, learn specific vocabulary in certain areas of law, explain some rules of the English language in syntax, grammar, and pronunciation, and practice drafting legal texts in English. To study some institutions in different areas of law in Common Law jurisdictions.

Specific objectives

-Know the specific legal vocabulary in English for the areas that will be covered.
-To know the legal institutions of certain common law jurisdictions (USA/UK).
-To facilitate the understanding of certain common legal texts in English.
-Analyze the wording of certain common clauses in international business.
-To provide useful tools when writing in English.
-Promote writing in English through classroom practice.
-Promote the critical reading of legal texts in English, with emphasis on the differences between the legal systems involved.

Recipients

This course is designed for lawyers who need to use English in their professional practice, certified translators specializing in legal texts, and advanced law students. The classes will use an intermediate level of English, so students should already have an upper-intermediate level of the language to get the most out of the course.

Content

This course contains synchronous (48 hours) and asynchronous (32 hours) content.

Synchronous content

The synchronous content consists of 16 classes of 3 hours each, taught online via the Zoom platform.

Each class will cover a topic in English language and a specific area of ​​law.

This course adopts the case methodology teaching method, characteristic of the Law School of the Universidad AustralIn some classes, we will analyze case studies that will be provided along with the required reading materials, followed by a group discussion. In other classes, we will share audiovisual content or discuss excerpts from various films, series, and documentaries.

The presentation for each class will be uploaded to the virtual campus on the same day as the class, at least two hours before it starts.

Classes will be taught in English, but Spanish will be used when necessary. Teachers will alternate between English and Spanish, and students may ask questions in either English or Spanish if they prefer. Teachers may also repeat concepts or answers in Spanish to ensure better student understanding.

At the end of each class, a brief group self-assessment (multiple choice system) will be carried out, in which the student will be able to check the knowledge acquired.

Asynchronous content

In each class, one or more instructions will be given to solve and submit one or more writing tasks for the following class.

Students will be required to submit at least 60% of the assigned tasks in order to take the final exam and pass the course.

Each class will have a folder of required reading material that will be available at least one week before the class on the virtual campus and whose reading is required for attendance.

In the first class, a specific thematic glossary will be distributed with the main terms of each area.

Each area of ​​law covered will have a special glossary with the terms of that area, which will be attached along with the reading material for the corresponding class.

Final exam

At the end of the course, there will be an exam which will be mandatory for passing the course.

Attendance at 75% of classes is required to be able to take the exam.

The exam will be multiple-choice and will consist of 33 questions: 1 worth 4 points and 32 worth 3 points. A score of 60/100 or higher is required to pass the exam. The questions will be similar to those covered in the group assessment in class.

The exam will be closed-book, and no materials may be consulted. Students must take it through the virtual campus within a specific time window; therefore, each student will choose when to take the exam within that timeframe.

In case of failing or having a prior written justification for absence on the first date, a make-up exam may be taken.

The makeup exam is a different exam from the original exam. You will not be able to take the exam on any date other than the original exam date or the makeup exam date.

Students taking the program as part of a Master's or LL.M. program will necessarily have to take the exam.

Schedule

1 Class

General Concepts of the Course. General advice on how to write legal documents in English. How to write a memorandum. The IRAC rule. How to write a legal opinion. Scope limitations. General expressions used in negotiation. Use of English: plain English and legal English. How to effectively use legal English. Task: Draft following IRAC pattern.

2 Class

Contracts 1: Structure of a commercial contract in English (first part). Analysis of each of its parts: preamble, recitals, definitions, conditions precedent, representations & warranties, action sections: consideration, covenants. Term. Termination. Use of English: connectors and legal expressions used in contracts (eg, “hereby”, herein”, “thereof”, etc.). How to use them correctly. Task: Draft a proviso. Exercise on prepositional phrases.

3 Class

Contracts 2—Special Clauses: Structure of a commercial contract in English (second part). Breach of contract and how to cure it. Default. Cross default. Acceleration and cross acceleration. Limitation of liability. Special clauses (hold harmless, knock for knock, as liquidated damages not as a penalty). End or boilerplate provisions. Force majeure. Doctrine of frustration (UK). Doctrine of unconscionability (US). Models and drafting. Use of English: Legalese phrases in contracts. Task: Draft one of the special clauses given in class (group work).

4 Class

Corporate Law. Differences and similarities between companies and entities in Argentina and common law jurisdictions (US, UK). Bylaws and articles of incorporation. Specific terminology. Description of developments in local and international legislation. Shareholders' agreements. Put option, call option, tag-along, drag-along, piggybacking clauses. Takeover. LBO (Leveraged Buyout). Analysis of the film Barbarians at the Gate and the Nabisco takeover. Remedies to avoid a takeover. Spin-offs and mergers. Use of English: International conventions for the mark-up of contracts. Task: Draft minutes of a meeting of the board of directors.

5 Class

Financial Law 1. Corporate finance. Bank loans and various financing operations. Structure of a loan agreement. Affirmative and negative covenants. Exceptions guarantee. Use of English: acronyms and initialisms. Task: Write a negative covenant from the debtor's perspective.

6 Class

Financial Law 2. Title finance. Overview of the US requirements for a private issue (Rule 144 A), Reg S. Securitization. Analysis of the film The Big Short and the 2008 crisis in the US of sub-prime mortgages. Derivatives ISDA Master Agreement. Use of English: Modal verbs. Task: Write a call option clause.

7 Class

Arbitration. Description of an arbitration process and terminology used. Arbitration clauses and agreements and different approaches. Discussion of “Most Favored Nation,” “Grandfathering Clauses,” and “Fork in the Road.” Arbitration against sovereign states and public entities before ICSID. Review of model arbitration clauses. Use of English: Subordinate clauses. Task: Draft an arbitration clause.

Teachers

Dr. Consuelo Conti-Toutin (all classes)
Dr. Gonzalo De Undurraga (class 4)
Dr. Diego Serrano Redonnet (class 7)
Dr. Pablo Trevisán (class 11)
Dr. Mariano Vitetta (class 13)
Augusto Mengelle (class 14)
Ignacio Henin (class 16)
Gustavo Ivanec (class 17)
Dr. Francisco Javier Romano (class 18)