Related to the Local File
The following information is to be filed annually with AFIP:
- Tax Return Form 743 with a breakdown of transactions.
- Form 4501, which should be accompanied with:
- The Transfer Price Report (Local File) in “PDF” format. In the case it includes information written in a foreign language, the report should be filed with a translation into Spanish made by a national sworn translator.
- Certification of an independent accountant.
Tax Return 4501 should have the “digital signature” of the taxpayer, the intervening public accountant and the representative of the Professional Association where such accountant is registered.
Related to the Master File
Related to the Country by Country Report
Reporting obligations include:
- Form 8097 with the Country by Country Report for multinational groups, whose total annual consolidated revenue for the fiscal year previous to the reporting year amount to or exceed € 750,000,000, or its equivalent in local currency of the ultimate controlling company as of January 2015.