Transfer pricing compliance amended Eduardo O. Meloni
By: Meloni, Eduardo O
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ARGENTINA
In:
International Transfer Pricing Journal v. 26, n. 2, March / April 2019, p. 118-121Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/2-7 (Browse shelf) | Available | ITPJ/2019/2-7 |
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.
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