Argentina Increases Local and Master File Submission Threshold and Other Changes

Argentina published Decree 767/2025 in the Official Gazette on 28 October 2025, which amends the regulations to the Income Tax Law in relation to transfer pricing. The main amendments are summarized as follows:

• The threshold for taxpayers to report information to the Argentine tax authority (ARCA) on import/export operations with independent parties is increased to ARS 500 million per year (up from ARS 10 million);
• The thresholds for taxpayers to submit the local file (transfer pricing stud…