As previously reported, Argentina updated its transfer pricing documentation requirements through General Resolution 5010/2021, including a new Simplified Regime for International Operations, extended deadlines for 2020 and 2021, and new thresholds for the Master Report (Master File). In addition, new thresholds have been set for the submission of the Transfer Pricing Study (Local File):
- Total operations with related parties exceed ARS 3 million in the aggregate or exceeds ARS 300,000 for an…