International transactions must be declared in cases where any of the following situations occurs:
a) Specific cases related to permanent establishments in Argentina.
b) There is a double international non-taxation situation.
c) Profits shifting to other jurisdictions is performed in order to take advantage of the existing asymmetries in the tax laws of two or more jurisdictions with respect to the treatment and/or classification of an entity or contract or a financial instrument.
d) There is any form of agreement, structured scheme, or plan that seeks to have the effect of excluding one or more subjects from the obligation to report or be reported under the Common Reporting Standard (CRS) or  FATCA.
e) Business restructurings that have the effect of falling outside the scope of the Country by Country Report.
f) Assets or rights located in Argentina are indirectly disposed of.
g) The concession of any activity that involves an economic transfer of capital is granted.
h) An international leasing transaction resulting in a financial loan.
i) Payments are made by a non-profit entity to a foreign entity.
j) When a tax advantage is obtained as a result of:
(i) interconnected payments or transactions that are returned in whole or in part to the taxpayer who made them or to any of their partners, shareholders, or related parties.
(ii) an international transaction involving one or more entities that do not have tax personality in the jurisdiction in which they are located and whose income is directly attributed to their shareholders, controlling owners, or beneficiaries.
(iii) mechanisms that generate uncertainty regarding the ownership of an asset, resulting in taxpayers from different jurisdictions being able to compute a tax deduction for the amortization of the same asset or claiming double taxation with respect to it.
(iv) deductible cross-border payments made to members of the same multinational group that are not resident for tax purposes in any jurisdiction.