Argentina - Dynamic Transfer Pricing Analysis
- D. Rybnik
- International Transfer Pricing Journal, 2011 (Volume 18), No 1
- 26 November 2010
The latest Argentine Tax Court judgments that involve application of the arm’s length principle rely heavily on the comparability concept. This article considers the impact of the Aventis Pharma, Nobleza Piccardo and two Volkswagen cases and proposes a dynamic approach to analyse the evolution of core transfer pricing criteria.