{"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
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t
\n\t\t\t\n\t\n\t\n\t\n<\/svg>\t\t<\/div>\n\t\t\t\t
\n\t\t\t\n\t\n\t\n\t\n<\/svg>\t\t<\/div>\n\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Latest
news<\/h4>\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
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\n\t\t\t\t\n
\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\n\t\t\tTRANSFER PRICING: WHAT IS CHANGING AND HOW TO PREPARE FOR UPCOMING FISCAL YEARS<\/a>\n\t\t<\/h4>\n\t\t \t\t
\n\t\t\t

ARCA has updated Argentina\u2019s International Transactions and Transfer Pricing (TP) regime through General Resolution (GR) 5903\/2026, which replaces General Resolutions 4717 and 5010 and their amendments. In addition to raising filing thresholds, the GR introduces simplification options and further guidance on the economic analysis and documentation of international transactions within its scope.   The GR entered into force on 30 September 2026 and applies to fiscal years beginning on or after 1 October 2026. For companies whose fiscal year ends on 31 December, the first fiscal year covered will be 2027.<\/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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\n\t\t\tPRECIOS DE TRANSFERENCIA: QU\u00c9 CAMBIA Y C\u00d3MO PREPARARSE PARA LOS PR\u00d3XIMOS EJERCICIOS<\/a>\n\t\t<\/h4>\n\t\t \t\t
\n\t\t\t

ARCA renov\u00f3 el r\u00e9gimen de Operaciones Internacionales y Precios de Transferencia (PTR) mediante la Resoluci\u00f3n General (RG) 5903\/2026, que sustituye las RG 4717 y 5010 y sus modificaciones. Adem\u00e1s de elevar los umbrales de presentaci\u00f3n, incorpora opciones de simplificaci\u00f3n y nuevas precisiones para el an\u00e1lisis econ\u00f3mico y la documentaci\u00f3n de las operaciones internacionales alcanzadas.   La RG entr\u00f3 en vigencia el 30 de septiembre de 2026 y resulta aplicable a los ejercicios fiscales iniciados desde el 1 de octubre de 2026. Para las empresas con ejercicio calendario, el primer ejercicio alcanzado ser\u00e1 2027.<\/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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\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
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\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
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\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
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\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
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\n\t\t\tTRANSFER PRICING: KEY INSIGHTS FROM THE NEW GR 5798\/2025<\/a>\n\t\t<\/h4>\n\t\t \t\t
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\n\t\t\tPRECIOS DE TRANSFERENCIA: CLAVES DE LA NUEVA RG 5798\/2025<\/a>\n\t\t<\/h4>\n\t\t \t\t
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\n\t\t\tPROPOSED UPDATE TO TRANSFER PRICING RULES ENTERS PUBLIC CONSULTATION<\/a>\n\t\t<\/h4>\n\t\t \t\t
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\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
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\n\t\t\tKEY TRANSFER PRICING CHANGES: HIGHER THRESHOLDS AND REDEFINED CRITERIA<\/a>\n\t\t<\/h4>\n\t\t \t\t
\n\t\t\t

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

\n \n
\n \n \t\t\t
\n\t\t\t\t\n\t\t\t\t\t\"\"\t\t\t\t<\/a>\n\t\t\t<\/div>\n \n
\n \t\t
\n\t\t\t\n\t\t\t\t

\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
\n\t\t\t

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\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}]}}