Transfer Pricing Rules Introduced by Law 18,083 and Detailed Guidance
- Maria Jose Santos
- International Transfer Pricing Journal, 2009 (Volume 16), No 4
- 1 July 2009
The Tax Reform Law 18,083 incorporated for the first time the transfer pricing regime under the rules of the corporate income tax. This article considers the recently enacted Regulatory Decree of this regime and its impact on taxpayers.