Tag: Argentina
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Country-by-Country Reporting (CbCR) Regulation in Argentina
Argentina, as a member of the OECD’s Base Erosion and Profit Shifting (BEPS) framework, has implemented Country-by-Country Reporting (CbCR) regulations to enhance tax transparency and combat profit shifting by multinational enterprises (MNEs). The Argentine Federal Administration of Public Revenue (Administración Federal de Ingresos Públicos – AFIP) oversees compliance with CbCR under BEPS Action 13. This…
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The Annex II of General Resolution No. 4130 of Argentina
The Annex II of General Resolution No. 4130 of Argentina establishes the country-by-country report model that reporting entities of Multinational Enterprise Groups (MNEs) must follow to comply with their reporting obligations. This model provides the structure and specific fields that must be completed, including information such as: Identification of the reporting entity and the multinational…
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All you need to know about CbC Reporting in Argentina
The country-by-country report is an annual information report regarding the entities that are part of the MNE Groups and their fiscal jurisdictions in which they operate. It must be submitted by the reporting entity of the MNE Group, according to the report model established in Annex II of General Resolution No. 4130 and according to…
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How CbC reporting is presented in Argentina
In recent years, many countries have introduced Country-by-Country (CbC) reporting requirements to increase tax transparency and combat tax avoidance by multinational corporations (MNCs). Argentina is one such country that has implemented CbC reporting rules. The CbC reporting requirements in Argentina were introduced through the Fiscal Reform Law No. 27,430 in December 2017. The rules apply…
CbC Reporting 