Argentina: New Transfer Pricing Rules
The Argentine government published a regulatory decree effective for tax years beginning on or after January 1, 2018.
The decree covers a broad range of topics, including changes to transfer pricing documentation requirements, which are now consistent with OECD requirements. In addition, transactions thresholds have been set. Documentation must include a country-by-country report, a master file and a local file. Companies with transactions below the statutory thresholds (ARS 3 million in aggregate or ARS 300,000 for individual transactions) are exempt from preparing a master file and a local file.