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
Through this renewed questionnaire, ARCA seeks to identify transactions or situations that may be sensitive from a TP perspective, such as business restructurings, transactions involving intangible assets, intragroup financing, low value-added services, permanent establishment issues, among others.<\/p>\n
An affirmative answer may constitute an indicator of greater exposure and make it especially relevant to have a robust technical justification regarding the economic substance, reasonableness and consistency of the reported international transactions.<\/p>\n
Therefore, before filing Form F.2668, it is key to review in advance the consistency between the information reported, the TP analysis, the working papers and the supporting documentation available.<\/p>\n
Contact us for more information.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 […]<\/p>\n","protected":false},"author":1,"featured_media":2295,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/2299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"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=2299"}],"version-history":[{"count":1,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/2299\/revisions"}],"predecessor-version":[{"id":2300,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/2299\/revisions\/2300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/media\/2295"}],"wp:attachment":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}