• 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[…]
Argentina is located in the southernmost tip of America. It is the eighth largest country worldwide, and the second largest Latin American country in terms of territorial coverage. It has a mainland surface of 2.8 million square-meters, with 969,000 square-meters spanning over Antarctica. The mainland area spans over 3,694 kilometers North to South […]