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
The transfer pricing regime in Mexico is not new; it is about to reach its 25th anniversary. Since its establishment in 1997, taxpayers have been