The Argentine tax authority (AFIP) has announced the removal of several jurisdictions from the list of non-cooperative jurisdictions for tax purposes. The list is used in relation to various tax rules, including CFC and transfer pricing rules. The list is updated by Decree 48/2023 of 26 January 2023, which modifies the list provided by Decree 862/2019. This includes the removal of Bosnia and Herzegovina, Botswana, Cape Verde, Eswatini (formerly Swaziland), Jordan, Kenya, Liberia, Maldives, Mauritania, Mongolia, Montenegro, Namibia, Oman, Paraguay, and Thailand.
With the removal of these jurisdictions, 80 jurisdictions remain listed, including:
Afghanistan, Algeria, Angola, Ascension Island, Bangladesh, Belarus, Benin, Bhutan, Bolivia, Brecqhou, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Cuba, Democratic Republic of the Congo, Djibouti, Egypt, Equatorial Guinea, Eritrea, Ethiopia, Federated States of Micronesia, Fiji, Gabon, Gambia, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, Iran, Iraq, Ivory Coast, Kiribati, Kyrgyzstan, Laos, Lesotho, Libya, Madagascar, Malawi, Mali, Mozambique, Myanmar, Nepal, Nicaragua, Niger, North Korea, Palau, Papua New Guinea, Philippines, Pitcairn Islands (Pitcairn, Henderson, Ducie, and Oeno Islands), Republic of the Congo, Rwanda, Saint Helena, Sao Tome and Principe, Sark Island, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sri Lanka, Sudan, Suriname, Syria, Tajikistan, Tanzania, Timor-Leste, Togo, Tonga, Trinidad and Tobago, Tristan da Cunha, Tuvalu, Uzbekistan, Vatican City, Vietnam, Yemen, Zambia, and Zimbabwe.
The modified list as per Decree 48/2023 entered into force on 27 January 2023 and generally applies for fiscal periods beginning from that date.