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Argentina: a guide to TP regulation

September 27, 2007



Gabriela Villavicencio and Armando Cabrera, of Baker & McKenzie, look how Argentina's transfer pricing rules have developed since their introduction in 1998

Transfer pricing requirements

In December 1998, Argentina introduced transfer pricing rules in articles 14 and 15 of the Income Tax Law ( Ley de Impuesto a las Ganancias-LIG ).

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