Argentina has published General Resolution 4717/2020 of 14 May 2020, which provides for the regulation of new transfer pricing compliance rules based on the changes introduced by Law 27,430 of 2017 and Decree 1170/2018. The General Resolution entered into force on 15 May 2020 and applies for fiscal years ending on or after 31 December 2018.

Some of the key points of the General Resolution are…