On 9 December 2025, the Argentine Tax Authority (ARCA) issued a release on a draft general resolution for the replacement of General Resolution 4717/2020 of 14 May 2020, which is currently under consultation. General Resolution 4717/2020 regulated Argentina's new rules on transfer pricing and international operations introduced by Law 27,430 of 2017 (2018 tax reform law) and implemented by D…