Mexican Tax Authorities release criteria and formulas to apply comparability adjustments
On November 21, 2018, the SAT published in the frequently asked questions section of its Internet portal, its interpretation and views on the formulas to adjust differences between an entity analyzed and its comparables, in relation to receivables, payables and inventories, as well as the very recent and discussed adjustment of the geographic market. With the publication of these formulas, the SAT takes a step forward in the clarification of transfer pricing rules for the benefit of taxpayers. You can check the SAT criteria in the following link:
