Argentina's New Consolidated General Resolution on Transfer Pricing and International Operations

Argentina has published General Resolution 5903/2026, which consolidates, updates, and replaces General Resolution 4717/2020 on transfer pricing and international operations and General Resolution 5010/2021 on the simplified regime, as well as subsequent resolutions amending those primary General Resolutions. General Resolution 5903/2026 is effective for fiscal years beginning on or after 1 October 2026.

Filing Thresholds and Deadlines

Some of the key changes concern the thresholds for di…