This June, the Inter-American Center of Tax Administrations (CIAT) published the section on transfer pricing agreements from its Manual on the Control of International Tax
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
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