Transfer pricing miscellaneous tax rules guide The 24 of April of this year the Mexican Official Gazette -Diario Oficial de la Federación- published the miscellaneous tax resolution for 2019 containing norms regarding the transfer pricing regime. The following is a summary of the norms that are either directly or indirectly related to the regime, organized
Option to not present transfer pricing information in the DISIF/ISIF On April 1, 2019, in the tenth resolution of amendments to the miscellaneous tax resolutions for 2018, the 2.8.5.7 rule was published, which allows taxpayers NOT to present the transfer pricing information for the corresponding appendices of the DISIF / ISIF, as long as they
Application of comparability adjustments (including country risk adjustment) and non binding criteria to transfer pricing matters. Forum open to the public 9 The following 15 January the main auditorium of the Universidad Panamericana Campus Mixcoac will host the forum “Application of comparability adjustments and non-binding criteria to transfer pricing matters”. This unprecedented event will allow
SAT Mexico publishes non-binding criteria regarding transfer pricing Today, the Tax Administration Service published in the Official Gazette of the Federation, the fourth resolution to the tax miscellaneous resolution for 2018, in which are new non-binding transfer pricing criteria . These are the following: 39 / ISR / NV “Recognition of Unique and Valuable Transactions”.
