On October 24, 2018, the tax authority (AFIP) published information regarding Country-by-Country (CbC) reporting in their website. Two information regimes are implemented in order to combat tax evasion and avoidance and the transfer of benefits to more benevolent jurisdictions by Multinational Group of Companies. According to the provisions of Title I of General Resolution No. 4130 and its amendment, the user’s manual refers to the obliged subjects that must submit the aforementioned report, in .txt file. This information provided in the AFIP site gives new list of jurisdictions having international agreements with Argentina and qualifying competent authority and also user’s manual for the Information Regime “CbC report.”
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