Argentina
International Taxation and Transfer Pricing Ricardo Enrique Riveiro
RIVEIRO Y ASOCIADOS, certified public accountants and advisers, is a firm of accounting auditors and tax experts of the Argentine Republic. Founded in June 1981, the firm provides tax and accounting services, specialising in international taxation and transfer pricing. Expertise and solid human capital composition are the pillars supporting the challenges faced by RIVEIRO Y ASOCIADOS due to rendering services of excellence; services provided to medium and large business clients, both on a national and international scale. Its partners and staff have been trained by leading international firms. Ricardo Enrique Riveiro, founding partner of the firm and chair of the international taxation and transfer pricing departments, is a renowned instigator of articles, contributions and technical works related to taxation and counselling on international corporations. These include being author or co-author of: Tax Havens – Taxing and Corporate Aspects (Paraísos Fiscales – Aspectos Tributarios y Societarios); Transfer Pricing in the Argentine Republic Handbook (Manual de Precios de Transferencia); and International Tax Law Treaty (Tratado de Derecho Internacional Tributario). Mr Riveiro has also been president of the International Taxation and Transfer Pricing Committee of the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires since 2013, as well as an active member of both the Argentine Association of Tax Studies (AAEF) and the International Fiscal Association (IFA). He also is an avid advocate in specialised related committees belonging to the Argentine Association of Tax Studies. Further, he is a dedicated speaker and lecturer on both a national and international level in seminars and training courses.
RIVEIRO Y ASOCIADOS
Ricardo Enrique Riveiro Founding Partner Tel: +54 11 4393-2618 r.riveiro@riveiroyasoc.com www.riveiroyasoc.com
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In regards to RIVEIRO Y ASOCIADOS’ 2014 Corporate INTL Global Award-winning department, the functional, economic and financial analysis it provides results in comprehensive studies rendered to the tax authorities, as well as preparation of the corresponding support documentation required by law. The department’s services include rendering searches for comparable companies and agreements, drafting and auditing of affidavits regarding international transactions, a priori studies for companies starting operations with related parties, and defence and remedies at an administrative level and before the National Tax Court against claims made and adjustments imposed by tax authorities in regards to transfer pricing. The excellence of the services provided by the transfer pricing department has led to it outsourcing its services to other accounting firms, as well as rendering specialised counselling and technical assistance to said firms. This level of recognition resulted in the provision of studies for other countries in the Ibero-Amercian region (Ecuador, Spain, Mexico, Peru, Uruguay, etc.) pursuant to each country´s domestic legislation. RIVEIRO Y ASOCIADOS is part of IECNet, a network of accountants and consultants with offices in more than 60 cities in the world, which provide international collaboration paired with local presence and expertise.