Argentina has issued Decree 603/2024 of 10 July 2024, updating the list of non-cooperative jurisdictions for tax purposes as defined under Decree 862/2019. In this revised non-cooperative jurisdictions list, it removed Burkina Faso, Benin, Papua New Guinea, Rwanda, and Vietnam.

This revised list is pertinent to various tax regulations, including Controlled Foreign Corporations (CFC) and transfer pricing rules.

After the removal of these jurisdictions, 75 countries on the list which include:

Afghanistan, Algeria, Angola, Ascension Island, Bangladesh, Belarus, Bhutan, Bolivia, Brecqhou, Burundi, Cambodia, Central African Republic, Chad, Comoros, Cuba, Democratic Republic of the Congo, Djibouti, Egypt, Equatorial Guinea, Eritrea, Ethiopia, Federated States of Micronesia, Fiji, Gabon, Gambia, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, Iran, Iraq, Ivory Coast, Kiribati, Kyrgyzstan, Laos, Lesotho, Libya, Madagascar, Malawi, Mali, Mozambique, Myanmar, Nepal, Nicaragua, Niger, North Korea, Palau, Philippines, Pitcairn Islands (Pitcairn, Henderson, Ducie, and Oeno Islands), Republic of the Congo, Saint Helena, Sao Tome and Principe, Sark Island, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sri Lanka, Sudan, Suriname, Syria, Tajikistan, Tanzania, Timor-Leste, Togo, Tonga, Trinidad and Tobago, Tristan da Cunha, Tuvalu, Uzbekistan, Vatican City, Yemen, Zambia, and Zimbabwe.

The updated list, in accordance with Decree 603/2024, took effect on 11 July, 2024. It applies to fiscal periods starting on or after this date.