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This obligation applies to multinational enterprise groups (MNE Groups) whose ultimate parent’s total consolidated revenue is equal to or greater than EUR 750 million — or its equivalent in the local currency converted to the exchange rate as of January 31, 2015 — for the fiscal year prior to the year being reported. GR 4130-E introduces an information regime to those MNE Groups that must or will file the CbC Report in Argentina and a second information regime for every company resident in Argentina that is a member of an MNE Group.

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