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Argentina Creates Simplified Regime for International Operations, Extends Transfer Pricing Documentation Deadline, and Amends Certain Other Rules

|Approved Changes|Argentina
Argentina

Argentina's tax authority (AFIP) has issued a release announcing General Resolution 5010/2021, which provides for the creation of a Simplified Regime for International Operations. The simplified regime provides that companies meeting conditions established in the General Resolution may opt for the regime if they are not obliged to present the Country-by-Country Report or the Master Report (Master File). The regime includes the submission of a new form F. 2672, declaring that the prices of t…

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