Argentina's Revenue Service has recently released an update of its white list of cooperative jurisdictions. For transfer pricing purposes, transactions with residents of jurisdictions that have been excluded from the white list are subject to transfer pricing rules whether related or not. This generally includes jurisdictions with which Argentina has not entered into agreements that provided for the exchange of tax information.
Jurisdictions added in the latest update include Barbados, Belarus, Bulgaria, Cameroon, Cyprus, Gabon, Gibraltar, Hong Kong, Niue, Senegal, Seychelles, and Uganda. Jurisdictions excluded include Angola, Haiti, Kenya, Kuwait, Montenegro, Nicaragua, Qatar, the United Arab Emirates, and Vietnam.
Click the following link for the updated white list of cooperative jurisdictions, which is effective from 1 January 2016.