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Documents

Applicable regulations
• Income Tax Law.
• Executive Order 1170/18.
• General Ruling (AFIP) No. 1122.
• General Ruling (AFIP) 4130-E.

Supplementary Application of OECD Guidelines

The OECD Transfer Pricing Guidelines have no formal enforceability since the Argentine law does not adhere directly to them. However[…]

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