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Argentina publishes transfer pricing regulations for transactions involving Sole Purpose Vehicles in framework of Incentive Regime for Large Investments

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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 i…

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