Argentina publishes transfer pricing regulations for transactions involving Sole Purpose Vehicles in framework of Incentive Regime for Large Investments
|Tax Alerts, National/Federal Taxation, T ...|Argentina
In the framework of the Incentive Regime for Large Investments (RIGI), the Argentine Tax Authorities (AFIP) have published regulations on transfer pricing obligations for entities characterized as Sole Purpose Vehicles (SPVs).
SPVs must, among other things, make an annual filing with the AFIP, due six months after the end of the fiscal year, and include the transfer pricing analysis applicable to its local transactions.
The new regulations create a framework for SPVs' participation in Contribution…
We use cookies to provide you with the best possible experience. By using Orbitax's services, you agree that we may store cookies on your device. Cookie Policy.
EY
