Jane’s is reporting that Israel has won a contract with Argentina to upgrade 74 of their TAM tanks.  The contract is stated to be worth $111 million.  According to Jane’s:

The deal was signed by Argentine minister of defense Agustin Rossi and Mishel Ben-Baruch, director of the Israeli Ministry of Defense’s International Defense Cooperation Division (SIBAT), on 26 June.

Rossi announced that the contract includes an offset agreement clause that will establish joint ventures to oversee technology transfers to Argentina. The work is to be performed at the 601 Arsenal Battalion in Boulogne Sur Mer in Buenos Aires province.

The article stub from Jane’s does not include details about what the upgrade will entail.  According to the wiki page for the TAM:

In 2010, a modernization program was announced. Israeli defense contractor Elbit Systems was chosen to provide 3-axis gyro-stabilization, and most probably the L7A2 105 mm cannon will be replaced with a more powerful 120 mm cannon, like the L44 120 mm Cannon.