Share with your friends

Argentina: Country-by-country reporting guidance updated, modified

Argentina: CbC reporting guidance updated, modified

Guidance from the tax administration (AFIP) published in the official bulletin today concerns country-by-country (CbC) reporting and transfer pricing applications.


Related content

General Resolution (AFIP) No. 4332 (12 November 2018) follows measures provided by General Resolution 4.130 for an annual CbC reporting by members of multinational entity (MNE) groups if certain conditions are satisfied. However, General Resolution No. 4332 also includes certain changes such as:

  • Rules for MNE group member companies that are tax residents of countries that require CbC reporting when that country and Argentina are parties to an international agreement that includes competent authority provisions (note that currently the United States, Switzerland, China, and certain other countries do not qualify for this treatment because they are not included on a current list of countries having eligible agreements)
  • Information corresponding to the CbC report to be presented in accordance to specifications set forth in a “user's manual” (25 October 2018)
  • Rules for electronic data transfers of the sworn declaration form (F. 8097) 
  • Rules for the exchange of information 
  • Measures for CbC notification for 2018


Read a November 2018 report (Spanish) [PDF 111 KB] prepared by the KPMG member firm in Argentina

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