The United States (US) Internal Revenue Service and the Argentine tax authorities (AFIP) have signed a competent authority agreement on Base Erosion and Profit Shifting (BEPS) Action 13.Even though the text of the agreement is not yet available, it should allow the exchange of Country-by-Country (CbC) reports required in Argentina by General Resolution (GR) 4,130/2017.Once the agreement enters into force, Argentine entities with controlling ultimate parent entities in the US should not file CbC reports in Argentina if the ultimate parent entity did so in the US. Those Argentine entities will have to comply, however, with the rest of the GR 4,130/2017 requirements, such...