Argentina: Recharacterisation of transactions and risk allocations

June 22 2011

Carlos Casanovas and Gustavo Scravaglieri of Ernst & Young Argentina explain the recharacterisation issues under the Argentine Transfer Pricing rules

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Feature Transfer Pricing (May 2011)

more across site & shared bottom lb ros

More from across our site

Indirect Tax

This week in tax: Donald Trump announces 50% tariff on Brazil

The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies

Sam Sholli, July 11 2025

Direct Tax

Exclusive: WTS Global CEO steps down

Wim Wuyts, who had been head of the specialist tax network since 2017, is moving on to a new role with WTS’s Belgian member firm

Tom Baker, July 10 2025

Transfer Pricing

When algorithms decide tax outcomes: embedding ethics in TP systems

MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process

Sahasranshu Dash , July 10 2025

Transfer Pricing

Experts question whether UK TP proposal is ‘absolutely necessary’

The Institute of Chartered Accountants in England and Wales also queried whether HMRC resources could be better spent scrutinising larger entities

Sam Sholli, July 09 2025

Transfer Pricing

‘Coffee is the only constant’: Raphael Holzinger on the pressures of his practice

Grant Thornton’s Austria tax head likens his practice to an escape room, shares his football coaching ambitions, and explains why tax is cool

July 09 2025

Awards

ITR EMEA Tax Awards 2025: shortlist announced

ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards

John Harrison, July 08 2025

Awards

ITR APAC Tax Awards 2025: shortlist announced

ITR is delighted to reveal all the shortlisted nominees for the 2025 Asia-Pacific Tax Awards

John Harrison, July 08 2025

Direct Tax

Opinion: G7’s pillar two capitulation proves US power always wins

The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations

Tom Baker, July 07 2025

Direct Tax

Mexican tax firm founder ‘won’t sacrifice quality for size’

Rafael Tena tells ITR about the ‘crazy’ Mexican market, ditching the hourly rate, and refusing to grow his fledgling firm in an ‘unstructured way’

Tom Baker, July 07 2025

Direct Tax

UK tax adviser ‘shocked’ at in-house costs criticism

It should be easy for advisers to be transparent about costs, Brown Rudnick partner Matthew Sharp said in response to exclusive ITR in-house data

Tom Baker, July 04 2025