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”.
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
New rules regarding transfer pricing adjustments (Mexico) On June 11, 2018, the Mexican Government released in its Official Diary, the Second Resolution of Modifications to the Miscellaneous Tax Rules 2018 (RMF) with new rules regarding transfer pricing adjustments. These are the following: Rule 3.9.1.1. Concept and scope of “transfer pricing adjustment” in its different modalities.
Highlights from the participation of the Mexican Tax Authorities at the conferences on transfer pricing and international taxation at Universidad Panamericana (UP) The panel with SAT Mexico estimated the tax avoidance by multinationals in approximately USD 5 billion per year In July 18, a round of conferences regarding transfer pricing and international taxation took place
