Background Transfer pricing regimes made their formal appearance in Latin America in the 1990s. As economies liberalized, trade agreements were signed, and treaties to avoid
(Published in IDC, Asesor Fiscal, Jurídico y Laboral magazine on September 15, 2023) Jesús Aldrin Rojas M. José Augusto Chamorro Gómez Introduction In October 2015,
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
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