Standard tax year end - Regfollower

Costa Rica gazettes new resolution on transfer pricing information return

29 July, 2025

The new resolution will take effect on 4 August 2025, replacing the 2016 and 2017 resolutions. Costa Rica's Tax Administration (DGT) has published Resolution MH-DGT-RES-0026-2025 in the Official Gazette on 24 July 2025, which pertains to the

🇦🇷 Argentina

Argentina issues transfer pricing rules for SPV transactions under large investment incentive regime

06 November, 2024

Under the new rules, SPVs must annually file transfer pricing analyses with the ARCA for both local and international transactions, including those in low- or no-tax jurisdictions, and may engage in Contribution and Cost Sharing