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Home Experts Cristian E. Rosso Alba

Cristian E. Rosso Alba

Managing Partner


Mr. Rosso Alba heads the International Tax & Transfer Pricing Department of Rosso Alba & Rougés. He is currently professor of International Tax and Transfer Pricing at the Buenos Aires University School of Economics (rank A2; last Dean´s ranking); visiting lecturer at Fundación Getulio Vargas, New York University, Georgetown University, Universidad de Cartagena, Talca University and Universidad de Santiago de Chile. He is currently the Argentine representative for the Transfer Pricing Forum of Bloomberg BNA, and had performed as Tax Notes International Argentine representative (1997-2017). He was special counsel for the Inter American Development Bank on transfer pricing (2008); and tax-expert lecturer at OECD BEPS Action plan 10 – Transfer Pricing (March 19 & 20, 2015). Since 2014 Mr. Rosso Alba is a member of the Tax Institute of the  Academia Nacional de Derecho y Ciencias Sociales (National Law Academy)

Virtual 13th Annual U.S. and Latin America Tax Practice Trends Conference - Co-Chair

16 de Abril, Perú. GIDIT, Dialogos Tributarios, Profesor Luis Duran - Speaker

 

Service(s)
Transfer Pricing & Valuation International Corporate Tax Private Clients & Family Office
Areas of Expertise
Tax Controversy and Transfer Pricing
International Tax Structuring
HNWI
Education
LL.M degree
Harvard University Law School (Best thesis award) 1994
Masters in Taxation
Buenos Aires University School of Economics (highest grade point average in history) 1993
LL.B Degree
Buenos Aires University School of Law
Languages
Spanish, English, Italian
Professional Experience
LATAXNET, President
Rosso Alba & Rougès, Partner
Professor of Tax Law, InternationalTax and Transfer Pricing
Tranfer Pricing consultant, InterAmerican Development Bank
For More than thirty years advising Argentine and foreign-based multi-national groups on international and domestic tax-structuring matters, TP, MAPs and corporate restructurings
Remarkable experience in handling tax controversy issues in Argentina, with key involvement in major int. tax and TP cases decided by the Federal Supreme Court over the last 15 years.
Consistently ranked as band 1 tax expert by Chambers and Partner´s, Who´s Who Legal, International Tax Review (World Tax and World TP) and the Legal 500, among other specialized publications
Rosso Alba & Rougès
Cristian E. Rosso Alba
Managing Partner
WTS Global Transfer Pricing LATAM Regional Leader
Argentina
Av. Leandro N. Alem 584, 10th floor
C1001AAQ Buenos Aires
+54 11 4877 7006
Authoring and contributions by Cristian E. Rosso Alba

In the long-standing conflict regarding the harmonisation of domestic general anti-avoidance rules (“GAARs”) vs treaty law, the Argentine Tax Court sided with the Argentine Revenue Service in an attempt to enhance the goals and principles contained in the Argentine Double Tax Conventions.

Argentina: New precedent on the conflicts between domestic GAARs vs treaty law
Read more

The Argentine Tax Court has recently ruled on an interesting Transfer Pricing case, concerning the timing of benchmarking a transfer of goods. Further details about this case can be found in the article.

Argentine Tax Court ruling on Transfer Pricing Case
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As of 30 August 2022, the Argentine Revenue Service (“ARS”) decided to suspend the Mandatory Disclosure Framework (“MDF”), which was created by the agency by means of general resolution no. 4838/2020, enacted in October 2020.

Suspension of the Argentine Mandatory Disclosure Framework
Read more

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