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June 11, 2019
Argentina amends transfer pricing local compliance obligations
The Argentine tax authorities amended the transfer pricing compliance obligations through General Resolution No. 4502 (GR 4502), published in the Official Gazette on 10 June 2019.
GR 4502 repeals several information reporting regimes, including the one established by Title II of GR 3572. As a result, the obligation to file the monthly transfer pricing form (Form F 968) for transactions carried out in the domestic market with any related party, as defined by GR 3572, no longer applies, beginning with the July 2019 deadlines.
The Related Parties Registry created by Title I of GR 3572 remains in force, including the obligation to report any changes within 10 business days, counted from the moment the changes occur.
For additional information with respect to this Alert, please contact the following:
Pistrelli, Henry Martin & Asociados S.R.L., Buenos Aires
Ernst & Young LLP (United States), Latin American Businsess Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific