Measure 1: An irrebuttable presumption that payments made by Argentine consumers to creditors located in non-cooperative countries in certain transactions represent a net gain of 100% for the purpose of determining the tax base for gains tax, applied pursuant to Article 93(c) of the Gains Tax Law (withholding tax on payments of interest or remuneration);

Measure 2: A rebuttable presumption of unjustified increase in wealth applicable to any entry of funds – for the benefit of Argentine taxpayers – from non-cooperative countries in the context of an ex officio determination of the taxable subject matter by the AFIP for the purpose of gains tax, applied pursuant to the unnumbered provision added after Article 18 of the Law on Tax Procedure (presumption of unjustified increase in wealth);

Measure 3: The obligation to apply valuation methods based on transfer pricing to transactions between Argentine taxpayers and persons of noncooperative countries for the purpose of determining the tax base for gains tax, applied pursuant to Article 8, fifth paragraph, and Article 15, second paragraph, of the Gains Tax Law (transaction valuation based on transfer pricing);

Measure 4: The allocation of expenditure for transactions between Argentine taxpayers and persons of non-cooperative countries to the fiscal years in which payment for the transactions actually takes place for the purpose of determining the tax base for gains tax, applied pursuant to the last paragraph of Article 18 of the Gains Tax Law (rule on the allocation of expenditure);

Measure 5: Certain requirements that service suppliers of noncooperative countries must meet in order to gain access to Argentina's reinsurance services market, applied pursuant to SSN Resolution No. 35.615/2011, as amended by Article 4 of SSN Resolution No. 35.794/2011 and SSN Resolution No. 38.284/2014 (requirements relating to reinsurance services);