On January 29, 2023, the Tax Administration Service (SAT) announced its 2023 Master Plan for Auditing and Collection. While there was no tax reform in
Background One of the most important regimes in the country is the transfer pricing regime. This regime, in force since 1997, ensures that participants in
As of January 1, 2022, the obligation established in the Federal Tax Code (CFF) came into effect, requiring taxpayers to obtain and maintain, as part
It has become very common to consider that market prices, and even the application of “fair” asset valuation methods, are widely accepted and sufficient to