Argentina Issues General Resolution on CbC Reporting Amendments

Argentina has published General Resolution 4332 of 8 November 2018 in the Official Gazette. The Resolution includes several amendments to General Resolution 4130 on Country-by-Country (CbC) reporting, including certain changes/clarifications. The main amendments include:

• An adjustment of the exchange rate reference for determining if the EUR 750 million reporting threshold has been met to refer to January 2015 instead of 31 January 2015, and the addition of the provision that clarifications…