Treaty between Argentina and Brazil – Argentine Court of Appeals rules on the application of transfer pricing method

The National Chamber of Appeals on Administrative Federal Matters (CNACAF) gave its decision in the case of Alfred C. Toepfer International S.A. on 13 December 2012 (available recently). The Court endorsed the application of the "six method" and did not find any restriction in article 9 of the Argentina - Brazil Income Tax Treaty (1980) (the Treaty) for the application of this methodology. Details of the case are summarized below.

(a) Facts. During tax year 1999, Alfred C. Toepfer Interna…