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
The transfer pricing regime in Mexico has once again undergone modifications to remain a valid instrument for tax supervision and effective revenue collection by the
Background On April 23 of the current year, the Official Gazette of the Federation published a decree that amends, adds, and repeals various provisions in