CFC law standards are not applied:  A) When the entity resident in the other country is, according to Argentine rules, a permanent establishment (PE) in that other country. In that case the specific Argentine rules for PE located outside Argentina shall be applied.  B) When the Argentine entity is a financial entity according to the Argentine Law of Financial Entities (Law 21526).  C) When the Argentine entity is an insurance company according to the Argentine Law of Insurance Companies and Insurance Company’s Control (Law 20091).  D) When the Argentine entity is a trust/common fund and investment company according to the Argentine Law of Trust/Common Fund and Investment Company (Law 24083).  