Four months after the Tribunal Fiscal de la Nación, or Argentine Tax Court, determined the case of Administración Federal de Ingresos Públicos v Alfred C Toepfer Internacional, the decision has finally been made public, revealing a milestone opinion on transfer pricing issues applicable to Argentine commodities exporters.
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals