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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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Argentinian Republic
1.Country Profile
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 […]

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