{"id":1435,"date":"2021-07-28T16:06:22","date_gmt":"2021-07-28T19:06:22","guid":{"rendered":"https:\/\/www.amcconsulting.com.ar\/dev\/?page_id=1435"},"modified":"2025-01-16T16:22:58","modified_gmt":"2025-01-16T19:22:58","slug":"news","status":"publish","type":"page","link":"https:\/\/www.amcconsulting.com.ar\/?page_id=1435","title":{"rendered":"News"},"content":{"rendered":"\t\t
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\n\t\t\tTRANSFER PRICING: F.2668 HAS CHANGED AND IMPROVISATION IS NOT AN OPTION<\/a>\n\t\t<\/h4>\n\t\t \t\t
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Following the update of the thresholds applicable to the Information Regime for International Transactions and Transfer Pricing (TP), Form F.2668 has gained renewed relevance for taxpayers subject to the regime. In particular, the questionnaire included in Form F.2668 (the annual – return filed by taxpayers subject to the regime) has been expanded and reoriented towards a fiscal risk management approach, which means that, in practice, it may operate as a risk profiling tool for ARCA.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tPRECIOS DE TRANSFERENCIA: EL F.2668 CAMBI\u00d3 Y NO CONVIENE IMPROVISAR<\/a>\n\t\t<\/h4>\n\t\t \t\t
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Con la actualizaci\u00f3n de los umbrales aplicables al R\u00e9gimen de Informaci\u00f3n de Operaciones Internacionales y Precios de Transferencia (PTR), el Formulario F.2668 adquiere una relevancia renovada para los contribuyentes alcanzados. En particular, el cuestionario incluido en el Formulario F.2668 (la Declaraci\u00f3n Jurada anual que presentan los contribuyentes alcanzados por el r\u00e9gimen) fue ampliado y reorientado hacia una l\u00f3gica de gesti\u00f3n de riesgos fiscales, por lo que puede operar, en la pr\u00e1ctica, como una herramienta de perfilamiento de riesgo para ARCA.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tTRANSFER PRICING AND INTERNATIONAL OPERATIONS IN ARGENTINA | NEW FINES, HIGHER RISK, AND LESS ROOM FOR IMPROVISATION<\/a>\n\t\t<\/h4>\n\t\t \t\t
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The landscape has changed, and that is already becoming apparent in practice. With the update to the sanctions regime applicable as of 2026, penalties for formal non-compliance in the area of International Operations have taken on significantly greater weight. And this doesn’t only affect large Multinational Groups: it can also impact importing or exporting companies, even when they operate with independent parties.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tPRECIOS DE TRANSFERENCIA Y OPERACIONES INTERNACIONALES EN ARGENTINA | NUEVAS MULTAS, M\u00c1S RIESGO Y MENOS MARGEN PARA IMPROVISAR<\/a>\n\t\t<\/h4>\n\t\t \t\t
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El escenario cambi\u00f3, y eso ya se empieza a notar en la pr\u00e1ctica. Con la actualizaci\u00f3n del r\u00e9gimen sancionatorio aplicable a partir de 2026, las multas por incumplimientos formales en materia de Operaciones Internacionales pasaron a tener un peso mucho m\u00e1s relevante. Y esto no alcanza s\u00f3lo a grandes Grupos Multinacionales: tambi\u00e9n puede impactar en compa\u00f1\u00edas importadoras o exportadoras, incluso cuando operan con partes independientes.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tTRANSFER PRICING: KEY INSIGHTS FROM THE NEW GR 5798\/2025<\/a>\n\t\t<\/h4>\n\t\t \t\t
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ARCA has issued the General Resolution (GR) No. 5798\/2025, which increases the thresholds applicable to Transfer Pricing (TP) obligations and updates certain formal aspects related to the filing of the Master File.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tPRECIOS DE TRANSFERENCIA: CLAVES DE LA NUEVA RG 5798\/2025<\/a>\n\t\t<\/h4>\n\t\t \t\t
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ARCA public\u00f3 la Resoluci\u00f3n General (RG) 5798\/2025 que eleva los umbrales para las obligaciones de Precios de Transferencia (PTR) y actualiza aspectos formales relacionados con la presentaci\u00f3n del Informe Maestro.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tPROPOSED UPDATE TO TRANSFER PRICING RULES ENTERS PUBLIC CONSULTATION<\/a>\n\t\t<\/h4>\n\t\t \t\t
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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.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tPROYECTO PARA ACTUALIZAR LAS REGLAS DE PRECIOS DE TRANSFERENCIA ENTRA EN CONSULTA P\u00daBLICA<\/a>\n\t\t<\/h4>\n\t\t \t\t
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Durante el d\u00eda de ayer, ARCA present\u00f3 el proyecto de modificaci\u00f3n de la reglamentaci\u00f3n de Precios de Transferencia. A partir de la experiencia adquirida desde la entrada en vigencia de las normas actuales, el organismo propone precisar determinados criterios y alcances, lo que implica la sustituci\u00f3n de las Resoluciones Generales 4717 y 5010.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tKEY TRANSFER PRICING CHANGES: HIGHER THRESHOLDS AND REDEFINED CRITERIA<\/a>\n\t\t<\/h4>\n\t\t \t\t
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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.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tCAMBIOS CLAVE EN PRECIOS DE TRANSFERENCIA: SUBEN UMBRALES Y SE REDEFINEN CRITERIOS<\/a>\n\t\t<\/h4>\n\t\t \t\t
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El pasado 28 de octubre de 2025 se public\u00f3 en el Bolet\u00edn Oficial el Decreto 767\/2025 del Poder Ejecutivo Nacional que introduce modificaciones relevantes al Decreto Reglamentario de la ley de impuesto a las ganancias\u00a0(DR 862\/2019).<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tARCA INTENSIFIES OVERSIGHT OF INTERNATIONAL TRANSACTIONS AND TRANSFER PRICING REGIME<\/a>\n\t\t<\/h4>\n\t\t \t\t
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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.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n

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\n\t\t\tARCA INTENSIFICA SU MONITOREO DEL R\u00c9GIMEN DE PRECIOS DE TRANSFERENCIA Y OPERACIONES INTERNACIONALES<\/a>\n\t\t<\/h4>\n\t\t \t\t
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En los \u00faltimos d\u00edas, la Agencia de Recaudaci\u00f3n y Control Aduanero (ARCA) ha intensificado su supervisi\u00f3n de las operaciones internacionales, en relaci\u00f3n con el cumplimiento de las obligaciones en materia de Precios de Transferencia (PTR). La Agencia ha estado enviando notificaciones a los contribuyentes inform\u00e1ndoles sobre la detecci\u00f3n de indicios sobre operaciones internacionales que podr\u00edan estar alcanzadas por las regulaciones de PTR.<\/p>\n\t\t<\/div>\n\t\t \t\tLeer M\u00e1s \u00bb<\/a>\n\t\t <\/div>\n\n <\/div>\n \n <\/article>\n\n \n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Latestnews 22 junio, 2021 IMPLEMENTACI\u00d3N DEL R\u00c9GIMEN SIMPLIFICADO DE OPERACIONES INTERNACIONALES Y MODIFICACIONES A LA RG AFIP 4.717\/2020 El pasado 18 de junio de 2021 se public\u00f3 en el Bolet\u00edn Oficial la Resoluci\u00f3n General de la Administraci\u00f3n Federal de Ingresos P\u00fablicos (\u201cAFIP\u201d) 5.010\/2021 (\u201cRG 5.010\u201d), aplicable a ejercicios fiscales con cierre 31 de diciembre de […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1435","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/pages\/1435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1435"}],"version-history":[{"count":13,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/pages\/1435\/revisions"}],"predecessor-version":[{"id":2044,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/pages\/1435\/revisions\/2044"}],"wp:attachment":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}