Argentina's tax authority (AFIP) has recently published a Country-by-Country (CbC) reporting guidance page (Spanish language) on its website. Argentina's CbC reporting requirements were introduced through General Resolution 4130-E ({News-2017-09-27/A/2-previous coverage}) and apply for reporting fiscal years beginning on or after 1 January 2017 for MNE groups meeting the standard EUR 750 million consolidated revenue threshold.
The guidance page provides a general overview of the CbC reporti…