This document provides a review of the Argentine tax authority's structure for dealing with transfer pricing in Argentina; a chronological review of the legislative transfer pricing framework; and a very extensive listing of the transfer pricing cases that have reached different court levels. The...

This piece aims to answer two main questions. First, what has been the evolutionary pattern of transfer pricing regulations in Argentina since the inception of corporate income taxation in 1932? Secondly, what is the core dynamic of transfer pricing dispute resolution in Argentina since then?