Share with your friends

Argentina: Transfer pricing compliance rules, effective date delayed again

Argentina: Transfer pricing compliance rules

The Argentine tax authorities (AFIP) at the end of February 2020 released for publication in the official bulletin a general resolution that delays the effective date for compliance with certain transfer pricing rules.


Related content

The AFIP release—Resolución General 4680/2020 (Spanish)—delays compliance deadlines with regard to the transfer pricing rules for the tax period beginning on or after 31 December 2018 and ending with reference to 31 July 2019. In general, the effective date for this period will fall between 20 and 24 April 2020 (inclusive).

The transfer pricing compliance rules in Argentina are intended to implement changes introduced to the transfer pricing rules by Law N° 27.430 and by Decree N° 1.170 (December 2018). The transfer pricing filing deadlines, however, had previously been postponed by a prior resolutions—more recently in December 2019. Read TaxNewsFlash

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

Marcelo Castillo | +54 11 431 65 891 |

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