Summary
Caso con subsectores y normas relacionadas en JSON.
Jurisprudence
Manufacturas del Sur S.A. vs Administración Federal
RES-CIAT-2024-007 In Favor of the Taxpayer Navigate quickly on this page. Keyboard: Ctrl or ⌘ + K.
Decision date
18 de mayo de 2020
Jurisdiction
Argentina
Entity
Pessoa Jurídica
Outcome
In Favor of the Taxpayer
Case details
Jurisdiction
- Country of decision
- Argentina
- Resolution / file
- RES-CIAT-2024-007
- Decision-making entity
- Pessoa Jurídica
Parties
- Litigant type
- Pessoa Jurídica
- Sector
- Manufacturing industry
- Sub-sector
- Automotriz, Componentes
Technical
Nature of transaction nty
Involved tax Corporate income tax
Conduct analyzed Other tax planning mechanisms
Legal framework
Treatment actions GAAR
Tax authority
Impugnación del comparables set seleccionado.
Taxpayer
Análisis técnico del método TNMM aplicado.
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