Argentina has published General Resolution (GR) 4497/2019 of 28 May 2019 in the Official Gazette, which amends the country's binding tax ruling regime in accordance with BEPS Action 5 (Harmful Tax Practices). In particular, GR 4497/2019 amends and replaces GR 1948/2005 (as amended by GR 4123/2017) to include additional information requirements when a tax ruling is applied for so that Argentina…