close
Share with your friends

Argentina: Delayed effective date, transfer pricing compliance rules

Argentina: Transfer pricing compliance rules

The Argentine tax authorities (AFIP) today released for publication in the official bulletin a general resolution concerning the effective date of certain transfer pricing compliance rules.

1000

Related content

Today’s release—Resolución General 4650/2019 (Spanish)—delays compliance deadlines as provided in a prior resolution, Resolución General 4538/2019 [PDF 123 KB] (Spanish).

In general, these transfer pricing compliance rules would implement changes introduced to the transfer pricing rules by Law N° 27.430 and by Decree N° 1.170 (December 2018). Transfer pricing filing deadlines measured as from fiscal years ending on or after December 2018, however, had previously been postponed pending guidance provided by a draft resolution (October 2019). Read TaxNewsFlash
 

KPMG observation

There are reports that delayed implementation of these transfer pricing rules is to allow officials of the new government (elected in October 2019) more time to review the draft resolution before it is released.

 

For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Argentina:

Marcelo Castillo | +54 11 431 65 891 | macastillo@kpmg.com.ar

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal