The evolution of the Argentine international tax system illustrates the impact of globalization on tax convergence in the first nearly hundred years of corporate income taxation in this G20 country. A representative example is the gradual convergence with international standards in the area of...

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?