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SIPRED [1] 2019. Changes to the transfer price regime. This 20 of January, annex 16 of the Miscellaneous Fiscal Resolution for fiscal year 2020 was published in the Official Gazette of the Federation[2][3], originally published the past 28 of December 2019. This document provides instruction on the integration and the characteristics, the format of the guide

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Miscellaneous Fiscal Resolution for 2020 This past 9 January 2020 the Official Gazette of the Mexican Federation[1] published the official modification of annexes 3, 5, 7, 8 and 11 [DSG1] of the Miscellaneous Fiscal Resolution[2] for 2020. With regards to transfer pricing, there were no modifications to the regime that could alter taxpayer obligations that carry

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Tax package 2020. Mexico incorporates new BEPS rules. On September 8th, the Mexican Ministry of Finance delivered to the Congress the decree initiative that modifies various tax provisions, most of them BEPS regulations, specifically: 1. Update of the concept of permanent establishment 2. Rules for combating hybrid instruments 3. Treatment of payments to foreign transparent