Precios de transferencia: AFIP implementa el registro para los contratos por operaciones de exportación de bienes no agrícolas con cotización
| Author | Walter C. Keiniger,María Soledad González,María Inés Brandt |
| Published date | 03 November 2020 |
| Law Firm | Marval O'Farrell Mairal |
La forma, plazos y condiciones para registrar los contratos por operaciones de exportación de bienes agrícolas con cotización en los cuales intervenga un intermediario que se encuentre ubicado, constituido, radicado o domiciliado en una jurisdicción no cooperante o de baja o nula tributación habían sido previamente establecidos a través de la Resolución General AFIP 4653.
Ahora, a través de la nueva Resolución General 4837, la AFIP reglamentó la obligación de informar los contratos de operaciones de exportación de bienes con cotización que no son agrícolas donde intervenga un intermediario ubicado en jurisdicciones no cooperantes o de baja o nula...
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