News

IRS-SAT Renew the Qualified Maquiladora Approach Agreement for the Second Time

For the second time, the Tax Administration Service (SAT) and the Internal Revenue Service (IRS) of the United States of America have renewed the Agreement

July 30, 2024

Intercompany transactions and the market value trap

The most important obligation for taxpayers under the transfer pricing regime is to demonstrate that transactions were conducted in accordance with the arm’s length principle,

May 7, 2024

OECD Safe Harbor for Low-Value-Adding Services: An Option for Emerging Economies?

Use of Predefined Profit Margins in Intercompany Services One of the key novelties introduced by the OECD’s action plan to combat tax evasion and profit

June 27, 2017