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On May 27, General Resolution 4496 (GR 4496) was published. Through this Resolution, the Federal Administration of Public Revenue (AFIP) modified certain aspects of General Resolution 1122 (GR 1122), which governs transfer pricing documentation requirements and related obligations. Some of the amendments aim to partially regulate the modifications introduced to the Income Tax Law and its Regulatory Decree regarding transfer pricing, as a result of the latest tax reform, which applies to fiscal years starting from January 1, 2018.

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