Argentina: Modifications for country-y-country reporting and transfer pricing

With the General Resolution No. 4332 from November 12th, the Argentinian tax authority AFIP has created a number of changes with view to country-by-country reporting (CbC) for multinational companies (MNE).

These changes concern:

  • Rules for MNE subsidiaries residing in CbC-relevant countries, if  an international agreement between that country and Argentina exists which includes competent authority provisions (except: USA, Switzerland, China)
  • Information regarding CbC reports as outlines in a “user’s manual” from October 25th, 2018
  • Rules for electronic data transfers of the sworn declaration form F. 8097
  • Rules for information exchange
  • Measures for CbC notification for 2018
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