The transfer pricing problem: the Argentine experience (1932-1998)

Abstract

This essay examines the various approaches that Argentina has developed to address this problem in the income tax area. The period studied runs from 1932, when the first transfer pricing provision was passed, up to the 1998 Reform that, according to what was stated in a recent New York conference, embodies “… the [1995] OECD guidelines related to Transfer Pricing methods and rules…”