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Argentina issues long-awaited transfer pricing regulations

|Tax Alerts, National/Federal Taxation, T ...|Argentina
Argentina

On 15 May 2020, the Argentine Federal Tax Authorities (AFIP – Administración Federal de Ingresos Públicos) published, in the Official Gazette, General Resolution No. 4717 (GR 4717), containing the long-awaited regulations implementing the transfer pricing (TP) provisions enacted as part of the tax reform in December 2017. These rules mainly cover the TP compliance obligations for fiscal years ende…