An overview of BEPS controversies in Mexico In 2013 the Organization for Economic Development and Coordination (OECD) together with the countries that are part of the G20 (including Mexico) began the development of the action plan vs t base erosion and profit shifting (BEPS). The goal of the BEPS plan is to ensure that profits
Transfer Pricing Guidelines for Financial Operations [1] Background The 11 of February of 2020, the Organization for Economic Co-operation and Development (OECD) published transfer pricing guidelines aiming to regulate financial operations between related parties[2]. The publication of said guidelines conforms to actions 4 (reducing base erosion limiting interest deductions and other financial payments) and 8
QCG Transfer Pricing Practice coordinates special transfer pricing issue of the Mexican Tax Magazine IDC The prestigious Mexican tax magazine IDC, published a special transfer pricing issue, coordinated and leaded by our firm, and also with the valuable collaborations from OECD, United Nations, CIAT, ICRICT, SAT Mexico, the Mexican Taxpayer Defense Office (PRODECON), and also
BEPS Actions 8-10. Aligning of Transfer Pricing outcomes to value creation Probably, the most important issue addressed by the OECD on its action plan vs. base erosion and profit shifting is transfer pricing. The new rules main objective is to guarantee that “that profits are taxed where economic activities generating the profits are performed and where value is created”. In
