The transfer pricing team at Baker McKenzie has a strong reputation in Argentina. The team represents some of the largest grain exporters in Argentina, along with other multinational companies. Clients include Archer-Daniels-Midland, Alfred C Toepfer, Dart Container and Abbott.
Over the research period, the transfer pricing team advised Archer-Daniels-Midland on matters regarding new transfer pricing requirements stemming from the income tax reform that became effective in 2018. Additionally, the team represented Dart Container in a claim made by the tax authority regarding raw material imports. This claim was accompanied with a media campaign by the Argentine government.
The tax department at Bruchou Fernández Madero & Lombardi, which includes transfer pricing, is made up of five partners and 15 lawyers, headed by Matías Olivero Vila. The team is active in diverse sectors such as agribusiness and food packaging.
Over the past 12 months, the transfer pricing team worked on numerous cases. All matters and clients remain confidential.
Deloitte’s Argentine transfer pricing team has strong relationships with multinational clients in sectors such as oil and gas, cosmetics and manufacturing. Partner Daniel Caracciolo is the leader of the tax department. Another key individual is partner Horacio Dinice whose practice specialty is transfer pricing.
In the past 12 months, the team advised a leading cosmetics company regarding a lawsuit in which the Fiscal Authority challenged the transfer prices of products based on the Transactional Net Margin Method. They also worked with a leading manufacturing company on valuating brands to be transferred across borders and in assessing a non-compete agreement.
“I found in Deloitte the best relation in terms of professional services and expertise and reasonable costs. They are flexible and pragmatic, always trying to provide a solution for the customer, even if they need to adapt their own processes.”
Miguel Tesón heads the tax department at Estudio O’Farrell, which specialises in transfer pricing litigation. Another important individual at the firm is partner Celina Valls who is a transfer pricing specialist. They maintain strong relationships with clients in many industries, for example agribusiness.
During the research period, the transfer pricing team worked on numerous cases. All matters and clients remain confidential.
Guillermo Pérez is the CEO of Grupo GNP and leads an organisation of 35 people. Among other key individuals, Juan Elías Pérez Bay is the COO of the group and specialises in transfer pricing, along with two experienced consultants. The team works with mostly corporations, for example Tecnologías Ambientales del Futuro, but also are active among family businesses.
During the research period, the team advised Tecnologías Ambientales del Futuro throughout the company’s acquisition of two companies in two different countries, Colombia and Argentina. This involved analysing the transfer price related to accrued interest from a loan granted by the Colombia company.
The transfer pricing team at Laiún Fernández Sabella & Smudt maintains a diverse client list over many types of sectors such as communications and trading. Partners Fernanda Laiún and Tomás Smudt specialise in transfer pricing and are key to the team.
Over the research period, the transfer pricing team worked with their client who is a commodities trader to develop transfer pricing policies for direct and indirect exports. They also analysed transfer pricing changes for another client stemming from a change in their business model. All clients remain confidential.
“As the main strength, we highlight the complete knowledge that they have of the material and their continued updates in national regulations.”
Rosso Alba Francia & Asociados’ transfer pricing team is highly regarded in Argentina. Partners Cristian Rosso Alba and Juan Marcos Rouges specialise in transfer pricing and are key to the firm. Clients come from multiple sectors and include groups such as Vicentin, Pan American Energy and Oleoginosa Oeste.
In the past 12 months, the transfer pricing team won a favourable decision from the Attorney General in a leading case regarding the unconstitutionality of a transfer pricing framework established by the previous Argentine government. Additionally, the team represented CIARA-CEC, or the Chamber of Grain Exporting Companies on matters related to the implementation of transfer pricing regulations consider the new tax reform act.
In terms of lateral moves, Guillermo Grazzini was brought on as a senior economist for the transfer pricing team.
“The evaluation is very good as the proposal standards were very high and were delivered on time and complete.”