On November 21, 2018, the SAT published, in the frequently asked questions section of its website, its interpretation and viewpoints on the formulas used to adjust differences between an analyzed entity and its comparables regarding accounts receivable, accounts payable, and inventory items, as well as the recently debated geographic market adjustment. With the publication of these formulas, the SAT takes a step forward in clarifying transfer pricing rules for the benefit of taxpayers. You can review the SAT’s criteria at the following link:
