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Argentina published General Resolution 4717 (GR 4717) on May 15 in the Official Gazette. Through GR 4717, which supersedes GR 1122, the Federal Administration of Public Revenue (AFIP) sets forth formalities, requirements, and other conditions for taxpayers that carry out transactions that are governed by transfer pricing regulations and/or that import and export goods from/to independent parties. GR 4717 regulates the modifications introduced to the Income Tax Law and its Regulatory Decree regarding transfer pricing — as a result of the latest tax reform (see PwC Tax Insights issued in January 2018 and January 2019) — and applies to fiscal years ended from December 31, 2018 onward.

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