Argentina - Transfer Pricing Compliance Amended
- E.O. Meloni
- International Transfer Pricing Journal, 2019 (Volume 26), No 2
- 20 February 2019
The Argentine transfer pricing legislation underwent some relevant changes in the last year and a half in connection with an overhaul of the income tax and the alignment of the domestic legislation with BEPS Action 13. This article identifies the most relevant changes, with particular focus on transfer pricing compliance matters. It covers 2017 onwards in order to include the country-by-country reporting development.