Preventive actions vis– á- vis the Audit/Tax Examination and Collection Master Plan for 2023 On January 29, 2023, the Mexican Tax Administration Service (SAT) unveiled its Audit/Tax Examination and Collection Master Plan for 2023. Although, in 2023 there was no tax reform and thus new taxes were created or the rates of existing taxes were increased, the SAT has the goal of achieving a higher tax
Implications of synergies in asset valuation and compliance with the arm’s length principle.
The demise of the outsourcing / insourcing scheme in Mexico and its effect on the transfer pricing regime Jesús Aldrin Rojas M. LC, MBA, MGM, Transfer Pricing Expert Witness to the Mexican Federal Judicial Council. Managing Partner at QCG Transfer Pricing Practice. Background On April 23rd of this year the Official Journal of the Federation
A new era of taxation in Mexico for the digitalised economy[1] (Article originally published for International Tax Review: https://www.internationaltaxreview.com/article/b1svjy367rx83n/a-new-era-of-taxation-in-mexico-for-the-digitalised-economy ) In October 2015, the OECD made public the action plan to combat tax evasion and profit shifting (BEPS). This plan consists of 15 measures that seek to redesign the international tax system by establishing mechanisms
