"Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the...

This chapter shows the evolutionary path of transfer pricing dispute resolution in twenty countries from the five continents since 1799. It consists of six core stages that encapsulate how the ALP has gradually evolved from being a rule-based regulation to a procedural, standard-based regulation...

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?