Related Rule
Argentina
Practice Relating to Rule 106. Conditions for Prisoner-of-War Status
Argentina’s Law of War Manual (1989) states:
In order to promote the protection of the civilian population from the effects of hostilities, combatants are obliged to distinguish themselves from the civilian population while they are engaged in an attack or in a military operation preparatory to an attack. 
Argentina, Leyes de Guerra, PC-08-01, Público, Edición 1989, Estado Mayor Conjunto de las Fuerzas Armadas, aprobado por Resolución No. 489/89 del Ministerio de Defensa, 23 April 1990, § 1.08(3).
Upon accession to the 1977 Additional Protocol I, Argentina declared that Articles 44(2), 44(3) and 44(4) of the 1977 Additional Protocol I could not be interpreted:
a) as conferring on persons who violate the rules of international law applicable in armed conflicts any kind of immunity exempting them from the system of sanctions which apply to each case;
b) as specifically favouring anyone who violates the rules the aim of which is the distinction between combatants and the civilian population;
c) as weakening respect for the fundamental principle of the international law of war which requires that a distinction be made between combatants and the civilian population, with the prime purpose of protecting the latter. 
Argentina, Interpretative declarations made upon accession to the 1977 Additional Protocols I and II, 26 November 1986, § 1.
Argentina’s Law of War Manual (1969) provides that participants in a levée en masse enjoy prisoner-of-war status upon capture provided they carry arms openly and respect the laws and customs of war. 
Argentina, Leyes de Guerra, RC-46-1, Público, II Edición 1969, Ejército Argentino, Edición original aprobado por el Comandante en Jefe del Ejército, 9 May 1967, § 2.002(6).
Argentina’s Law of War Manual (1989) states:
In order to promote the protection of the civilian population from the effects of hostilities, combatants are obliged to distinguish themselves from the civilian population while they are engaged in an attack or in a military operation preparatory to an attack. Recognizing, however, that there are situations in armed conflicts where, owing to the nature of the hostilities an armed combatant cannot so distinguish himself, he shall retain his status as a combatant, provided that, in such situations, he carries his arms openly:
(a) during each military engagement, and
(b) during such time as he is visible to the adversary while he is engaged in a military deployment preceding the launching of an attack in which he is to participate.
Acts which comply with the requirements of this paragraph shall not be considered as perfidious within the meaning of Article 37, paragraph 1 (c). 
Argentina, Leyes de Guerra, PC-08-01, Público, Edición 1989, Estado Mayor Conjunto de las Fuerzas Armadas, aprobado por Resolución No. 489/89 del Ministerio de Defensa, 23 April 1990, § 1.08(3).
At the CDDH, Argentina abstained in the vote on Article 42 of the draft Additional Protocol I (now Article 44) because “the text adopted did not guarantee the civilian population the minimum protection it needed”. 
Argentina, Statement at the CDDH, Official Records, Vol. VI, CDDH/SR.40, 26 May 1977, p. 124, § 33.