Meloni, Eduardo O.
Transfer pricing compliance amended / Eduardo O. Meloni .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The Argentine transfer pricing legislation underwent some relevant changes in the last year and a half in connection with an overhaul of the income tax and the alignment of the domestic legislation with BEPS Action 13. This article identifies the most relevant changes, with particular focus on transfer pricing compliance matters. It covers 2017 onwards in order to include the country-by-country reporting development.
PRECIOS DE TRANSFERENCIA
ARGENTINA
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 118-121
Transfer pricing compliance amended / Eduardo O. Meloni .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The Argentine transfer pricing legislation underwent some relevant changes in the last year and a half in connection with an overhaul of the income tax and the alignment of the domestic legislation with BEPS Action 13. This article identifies the most relevant changes, with particular focus on transfer pricing compliance matters. It covers 2017 onwards in order to include the country-by-country reporting development.
PRECIOS DE TRANSFERENCIA
ARGENTINA
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 118-121