SAT Mexico confirm liability of transfer pricing advisors in connection with non binding criteria

The Mexican Tax Authorities released clarifications on regards of the transfer pricing advisors liability in connection with the non binding criteria 39 (unique and valuable contributions) and 40 (adjustments within the arms length range). Here the document (in Spanish):

https://www.sat.gob.mx/consulta/61909/criterios-no-vinculativos-de-precios-de-transferencia