AMC Consulting
We advise companies in all kinds of projects, including preparing Supporting Documentation (Local Files), designing Transfer Pricing Policies, analyzing financial transactions, valuing intangible assets, benchmarking, and business restructuring, among others.
Download our institutional brochure:
Transfer Pricing in Argentina
Our practice covers Transfer Pricing compliance and consulting for all Latin American countries and Spain, supported by a specialized team with over 20 years of experience. We offer an integrated service that oversees the entire process until filing in every jurisdiction.
We lead regional projects across all Latin American countries where our clients operate. Having a centralized team allows our clients to achieve economies of scale, maintain uniform criteria in their economic analyses, streamline communication, facilitate project monitoring, and minimize the production and circulation of information. This makes working with Advice for Mutinational Companies (AMC®) the best cost-effective decision.
We are a boutique consulting firm that exclusively serves companies engaged in international transactions. Our strong training program and high-quality standards are designed to exceed our clients' expectations in every deliverable.
Yesterday, ARCA realeased the draft amendment to the Transfer Pricing regulations. Based on the experience gained since the current framework came into effect, the Agency proposes to refine certain criteria and scopes, which would ultimately replace General Resolutions 4717 and 5010.
The Executive Branch has published Decree 767/2025, introducing significant changes to the Income Tax regime and Transfer Pricing regulations. The decree substantially updates the reporting thresholds: the limit for filing Form F.2668 for transactions with independent parties increases from ARS 10 million to ARS 500 million, while the thresholds for reporting transactions with related parties or with non-cooperative or low-tax jurisdictions rise to ARS 150 million and ARS 15 million, respectively.
Recently, the Revenue and Customs Control Agency (ARCA) has intensified its supervision of international transactions concerning Transfer Pricing (TP) compliance. The Agency has been sending notifications to taxpayers, notifying them of potential international transactions that may be subject to TP regulations.
On June 18, 2021, was published in the Official Gazette the Federal Administration of Public Revenues (“AFIP“) General Resolution 5010/2021 (“RG 5010“), applicable to fiscal years ending on December 31, 2020 and thereafter, the main purpose of which is to establish the implementation of a Simplified Regime for International Transactions (“Simplified Regime”), and to extend for 3 (three) months the Transfer Pricing (“TP”) filing due dates, moving them to the end of next September.
Rivadavia Av. 5908 | 11 Floor | Office C (C1406GLP)
Autonomous City of Buenos Aires
Ph.: +54 11 5263 7374
info@amcconsulting.com.ar