Argentina - Deduction of Intra-Group Charges in Argentina
- D. Rybnik
- International Transfer Pricing Journal, 2016 (Volume 23), No 2
- 3 March 2016
The author considers a 2015 National Tax Court case on the deduction of charges for intra-group services, including in light of the recent work under the OECD’s BEPS initiative on charges for low value added intra-group services.