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Argentina Consults On New Transfer Pricing Rules

by Mike Godfrey, Tax-News.com, Washington

11 October 2019


On October 2, 2019, Argentina's tax agency released new draft transfer pricing rules for consultation.

The consultation concerns a new proposed resolution that would replace the existing transfer pricing rules in General Resolution 1122.

It outlines how groups should ensure that their related-party dealings are at arm's length, with detailed guidance on the selection of comparables and the treatment of intangibles, and sets out transfer pricing documentation preparation and filing rules.

TAGS: Transfer Pricing | tax | transfer pricing | Argentina | Tax | BEPS

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