Argentina's tax authority (AFIP) has updated its Country-by-Country (CbC) reporting FAQs to include a question on whether constituent entities in Argentina of U.S. MNEs have a local CbC reporting filing obligation in respect of the 2017 reporting fiscal year. The answer provides that a local constituent entity is not required to submit a CbC report in respect of the 2017 reporting fiscal year mainly because there is no international agreement between Argentina and the United States providing…