Laboratorios Bago case : the first transfer pricing case in Argentina?

On 16 November 2006, the Federal Tax Court issued a ruling in connection with a challenge by the tax authorities of the export prices in related-party transactions. Although technically this is not a transfer pricing case, the connection of the rule applicable in this case with the transfer pricing rules and the issues discussed in the case render it noteworthy for consideration as one of the few Argentine decisions regarding the assessment of prices in cross-border transactions.