On 20 September 2017, Argentina published General Resolution 4130-E, which sets out the country's Country-by-Country (CbC) reporting requirements. The main aspects of the resolution, which is in line with Action 13 guidelines, are summarized as follows:
- CbC reporting requirement apply for fiscal years beginning on or after 1 January 2017 for MNE groups meeting a EUR 750 million consolidated revenue threshold in the previous year (or equivalent in local currency as at 31 January 2015);
- The re…