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Argentina - “White list” is published; Transfer Pricing Implications

15 January 2014   (0 Comments)
Posted by: Author: KPMG-Research
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Author: KPMG-Research 

A "white list” of jurisdictions or countries for which Argentina’s transfer pricing rules will not apply was published this week by the Argentine tax authority (AFIP).

Resolución General 3576 (Spanish) was published in the Boletín Oficial No. 32,796 on 31 December 2013, and expands on Decreto 589/2013 (May 2013) that replaced the process for determining when countries are "tax haven” jurisdictions for purposes of application of the transfer pricing rules in Argentina.

The AFIP this week posted the "white list” (Spanish) of cooperating jurisdictions on its website. This "white list” identifies countries or territories that have signed tax information exchange agreements with Argentina and, thus, are considered as cooperating jurisdictions for purposes of tax transparency.

Conversely, countries or territories that are not included on the "white list” are considered countries with low tax or no taxation—i.e., tax haven jurisdictions. Thus, transactions with entities located in these countries are subject to Argentina’s transfer pricing regime.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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