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Argentina: Country-by-country reporting, domestic subsidiaries of U.S. multinational entities

Argentina: CbC reporting, domestic subsidiaries

The Argentine tax authorities (AFIP) on 24 October 2018 released information about country-by-country (CbC) reporting.


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The information is available on the AFIP website (Spanish) and in essence provides a list of jurisdictions having agreements with Argentina. In particular, it appears that the agreement with the United States will enter in force from January 2018. This means that Argentine domestic subsidiaries of U.S. multinational entities for 2017 will apparently have reporting obligations in Argentina.

An extract of the release (Spanish) is provided below:


Informe País por País

Se encuentra disponible en el micrositio de AFIP el manual del usuario para cumplir con el Régimen de Información

En el micrositio Grupo de empresas Multinacionales, dentro de la sección “Informe país por país” se encuentra disponible el manual del usuario para cumplir con el Régimen de Información. El mencionado manual hace referencia a los sujetos obligados que deben presentar el informe país por país, en archivo .txt, según lo dispuesto en el Título I de la Resolución General  N°4130 y su modificatoria.

En consecuencia, en el micrositio se encontrará:

  • Nuevos listados de jurisdicciones con acuerdos internacionales y de autoridad competente calificativa.
  • Manual del Usuario para el Régimen de Información “Informe País por País”



For more information, contact a KPMG tax professional in Argentina: 

Marcelo Castillo | +54 11 431 65 891 |

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