{"id":540,"date":"2018-07-18T22:20:17","date_gmt":"2018-07-18T22:20:17","guid":{"rendered":"https:\/\/qcgtransferpricing.com\/en\/?p=540"},"modified":"2025-03-16T14:31:54","modified_gmt":"2025-03-16T20:31:54","slug":"interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico","status":"publish","type":"post","link":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/","title":{"rendered":"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico"},"content":{"rendered":"

Collaborative article for IDC Tax, Legal, and Labor Advisor, Published on May 18<\/strong><\/p>\n

The BEPS plan has generated significant interest worldwide, both for taxpayers and advisors. When will we be able to see the first data on the plan\u2019s impact on global tax collection, as proposed by Action 11?<\/p>\n

The Base Erosion and Profit Shifting (BEPS) Project was launched to address multinational companies\u2019 tax avoidance practices. It began in 2013 with the report Addressing BEPS<\/em> in February 2013, followed by the Action Plan on BEPS<\/em> in July 2013, identifying 15 specific actions to tackle this issue. Two years later, in October 2015, the final package of measures was released.<\/p>\n

As part of the final package, Action 11 (“Measuring and Monitoring BEPS”) focused on the economic analysis of tax avoidance, particularly the quantification of the costs associated with BEPS practices by multinational companies. The estimated revenue loss for governments ranged between 100 and 240 billion USD per year, representing between 4% and 10% of global corporate tax revenues. Action 11 also identified key indicators of BEPS practices, showing that tax avoidance had increased over time.<\/p>\n

Currently, as part of the ongoing implementation phase of the BEPS Project, data collection remains in progress. Countries have begun reforming their tax laws and implementing the measures agreed upon in the plan, leading to more data on the plan\u2019s evolution. In particular, countries will start exchanging country-by-country reports in 2018 as part of Action 13 of the BEPS plan, which requires multinational groups with revenues exceeding 750 million euros to report their activities, assets, personnel, profits, and taxes paid. In 2018, a series of new corporate statistics will be released to provide public information on income tax revenues, statutory tax rates, effective tax rates, and country-by-country report tabulations, among other data. Additionally, a follow-up report on Action 11 will analyze the subsequent effects of implementing the BEPS plan and refine its data by 2020. By then, a comprehensive view of BEPS practices and the proposed countermeasures will be available.<\/p>\n

OECD\u2019s Position on U.S. Tax Reform<\/strong><\/h3>\n

Given its characteristics, the BEPS plan is ideally suited for uniform implementation across adopting countries. What is the OECD\u2019s position regarding the U.S. tax reform?<\/p>\n

A consistent implementation of BEPS measures is crucial. Fiscal sovereignties are undermined by unilateral actions when they weaken international consensus. The OECD continues to advocate for a coordinated approach to solving the global tax avoidance issue. Countries are working hard to implement the BEPS Project, with some even exceeding the minimum requirements\u2014this is the case with U.S. tax reform. The overall picture emerging from this reform is positive, as it adheres to the underlying principles of the BEPS Project and has implemented several of its recommendations. For instance, it includes countermeasures against hybrid instruments, strengthens controlled foreign corporation rules, and introduces limitations on interest deductibility.<\/p>\n

Additionally, the reform introduces a minimum tax on Global Intangible Low-Taxed Income (GILTI), targeting income from intangible assets outside the U.S. by establishing limited deductions. The GILTI tax applies to high foreign returns of both U.S. and foreign companies and aims to prevent U.S. corporations from shifting profits abroad. Combined with the BEPS aspects of the U.S. tax reform, GILTI should reduce opportunities for aggressive tax planning.<\/p>\n

However, some aspects of the U.S. tax reform raise concerns among certain countries. The Base Erosion and Anti-Abuse Tax (BEAT) could significantly impact foreign multinationals selling services (including financial services) or licensing intangibles in the U.S. market through an American distributor, potentially conflicting with existing international tax and trade rules (as reflected in double taxation treaties and WTO regulations). Furthermore, the proposed Foreign-Derived Intangible Income (FDII) scheme may constitute a harmful preferential regime under Action 5 of the BEPS plan against aggressive tax practices and could also violate WTO rules if considered an export subsidy. The U.S. Treasury Department has expressed willingness to engage with its partners to limit possible adverse effects, and the OECD can serve as a forum for countries to discuss these issues.<\/p>\n

Taxation of the Digital Economy and the Future of Action 1<\/strong><\/h3>\n

It seems that our economy is becoming increasingly digital, but not all countries agree on the best way to tax these activities. Are there challenges in implementing Action 1, and what can we expect in the future?<\/p>\n

The challenges of digitalizing the economy were identified as a key focus of the BEPS Action Plan, leading to Action 1. In March 2017, G20 Finance Ministers mandated the OECD to deliver an interim report on the tax implications of digitalization. This report, Tax Challenges Arising from Digitalisation \u2013 Interim Report 2018<\/em>, was agreed upon in March 2018 by the BEPS Inclusive Framework.<\/p>\n

The Interim Report provides an in-depth analysis of key characteristics frequently observed in highly digitalized business models, how value is created in the digital age, and the potential implications for the existing international tax framework. It outlines the complexities involved, the different positions countries hold on these business models and their tax implications, and their perspectives on possible solutions. Approaches range from countries that see no need for action to those advocating for changes that consider user contributions or a broad economic overhaul.<\/p>\n

Countries agreed to undertake a consistent and concurrent review of “nexus” and “profit allocation” rules\u2014fundamental concepts related to the distribution of tax rights across jurisdictions and the determination of the multinational profits taxable in each jurisdiction. The aim is to reach a consensus, though there are currently divergent views on how to address the issue. The Inclusive Framework will continue this work, targeting a final report by 2020, with an update for the G20 in 2019.<\/p>\n

Additionally, the Interim Report discusses temporary measures, such as a digital services tax on gross revenue from certain electronic services within jurisdictions. There is no consensus on the necessity or benefits of interim measures, and some countries oppose them due to potential risks and adverse consequences. Nevertheless, the report outlines design considerations for such measures that should be taken into account when implementing them.<\/p>\n

The Future of the BEPS Plan<\/strong><\/h3>\n

Once the plan is formally completed and its recommendations are adopted in various countries worldwide, is there anything missing? What is the short- and medium-term outlook for the plan?<\/p>\n

The implementation of the BEPS Project is led by the BEPS Inclusive Framework and its 113 members, who collaborate on equal terms. Ensuring implementation and a level playing field globally is crucial for ending the era of double non-taxation. The peer review process has begun for the four BEPS minimum standards, with substantial results already available.<\/p>\n

Comprehensive evaluations have measured the implementation of Action 5 (exchange of tax rulings and identification of harmful preferential regimes), covering over 11,000 tax rulings and reviewing more than 160 preferential regimes\u2014many of which have been reformed or abolished.<\/p>\n

Regarding Action 13 (country-by-country reporting obligations), over 60 jurisdictions now have extensive legal frameworks in place, with more than 1,400 exchange relationships activated. For Action 14 (improving mutual agreement procedures), 21 jurisdictions have undergone peer reviews, eight are in progress, and 43 more are scheduled by December 2019.<\/p>\n

Moreover, in June 2017 and January 2018, 78 jurisdictions signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS<\/em>, covering over 1,200 bilateral tax treaties. To take effect, the multilateral instrument requires ratification by five jurisdictions and is expected to enter into force this year, updating up to 2,500 existing agreements.<\/p>\n

OECD Recommendations for Mexico and Emerging Countries<\/strong><\/h3>\n

Mexico, as a G20 and OECD member, has been highly active in BEPS efforts since the beginning and has incorporated the plan\u2019s recommendations. However, implementation must focus more on developing countries outside the OECD and G20, which face unique challenges and often lack resources.<\/p>\n

Capacity-building initiatives are essential, and the OECD has partnered with international organizations to better coordinate support. For instance, the Tax Inspectors Without Borders (TIWB)<\/em> initiative helps developing countries build the skills needed for effective tax administration. Additionally, the Platform for Collaboration on Tax<\/em>, established in 2016 by the IMF, OECD, UN, and World Bank, provides BEPS-related tools and technical assistance to developing nations.<\/p>\n

These initiatives ensure that developing countries not only participate but also fully benefit from global tax negotiations, helping them build fairer tax systems.<\/p>\n","protected":false},"excerpt":{"rendered":"

Collaborative article for IDC Tax, Legal, and Labor Advisor, Published on May 18 The BEPS plan has generated significant interest worldwide, both for taxpayers and advisors. When will we be able to see the first data on the plan\u2019s impact on global tax collection, as proposed by Action 11? The Base Erosion and Profit Shifting […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[48,22],"class_list":["post-540","post","type-post","status-publish","format-standard","hentry","category-topics","tag-pascal-saint-amans","tag-plan-beps"],"yoast_head":"\nInterview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico - QCG Transfer Pricing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico\" \/>\n<meta property=\"og:description\" content=\"Collaborative article for IDC Tax, Legal, and Labor Advisor, Published on May 18 The BEPS plan has generated significant interest worldwide, both for taxpayers and advisors. When will we be able to see the first data on the plan\u2019s impact on global tax collection, as proposed by Action 11? The Base Erosion and Profit Shifting […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/\" \/>\n<meta property=\"og:site_name\" content=\"QCG Transfer Pricing\" \/>\n<meta property=\"article:published_time\" content=\"2018-07-18T22:20:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-16T20:31:54+00:00\" \/>\n<meta name=\"author\" content=\"QCG Transfer Pricing\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"QCG Transfer Pricing\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/\"},\"author\":{\"name\":\"QCG Transfer Pricing\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/person\/b233de76aa6659f55c4d64938fd35355\"},\"headline\":\"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico\",\"datePublished\":\"2018-07-18T22:20:17+00:00\",\"dateModified\":\"2025-03-16T20:31:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/\"},\"wordCount\":1361,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#organization\"},\"keywords\":[\"Pascal Saint Amans\",\"plan BEPS\"],\"articleSection\":[\"Topics\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/\",\"url\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/\",\"name\":\"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico - QCG Transfer Pricing\",\"isPartOf\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#website\"},\"datePublished\":\"2018-07-18T22:20:17+00:00\",\"dateModified\":\"2025-03-16T20:31:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/qcgtransferpricing.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#website\",\"url\":\"https:\/\/qcgtransferpricing.com\/en\/\",\"name\":\"QCG TRANSFER PRICING\",\"description\":\"A firm specializing in transfer pricing. We provide comprehensive related-party solutions.\",\"publisher\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/qcgtransferpricing.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#organization\",\"name\":\"QCG TRANSFER PRICING\",\"url\":\"https:\/\/qcgtransferpricing.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_2025_Mesa-de-trabajo-1-copia.png\",\"contentUrl\":\"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_2025_Mesa-de-trabajo-1-copia.png\",\"width\":1920,\"height\":700,\"caption\":\"QCG TRANSFER PRICING\"},\"image\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/person\/b233de76aa6659f55c4d64938fd35355\",\"name\":\"QCG Transfer Pricing\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_LOGO-CUADRADO-96x96.png\",\"contentUrl\":\"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_LOGO-CUADRADO-96x96.png\",\"caption\":\"QCG Transfer Pricing\"},\"url\":\"https:\/\/qcgtransferpricing.com\/en\/blog\/author\/angelsalazar\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico - QCG Transfer Pricing","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/","og_locale":"en_US","og_type":"article","og_title":"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico","og_description":"Collaborative article for IDC Tax, Legal, and Labor Advisor, Published on May 18 The BEPS plan has generated significant interest worldwide, both for taxpayers and advisors. When will we be able to see the first data on the plan\u2019s impact on global tax collection, as proposed by Action 11? The Base Erosion and Profit Shifting […]","og_url":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/","og_site_name":"QCG Transfer Pricing","article_published_time":"2018-07-18T22:20:17+00:00","article_modified_time":"2025-03-16T20:31:54+00:00","author":"QCG Transfer Pricing","twitter_card":"summary_large_image","twitter_misc":{"Written by":"QCG Transfer Pricing","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#article","isPartOf":{"@id":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/"},"author":{"name":"QCG Transfer Pricing","@id":"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/person\/b233de76aa6659f55c4d64938fd35355"},"headline":"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico","datePublished":"2018-07-18T22:20:17+00:00","dateModified":"2025-03-16T20:31:54+00:00","mainEntityOfPage":{"@id":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/"},"wordCount":1361,"commentCount":0,"publisher":{"@id":"https:\/\/qcgtransferpricing.com\/en\/#organization"},"keywords":["Pascal Saint Amans","plan BEPS"],"articleSection":["Topics"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/","url":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/","name":"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico - QCG Transfer Pricing","isPartOf":{"@id":"https:\/\/qcgtransferpricing.com\/en\/#website"},"datePublished":"2018-07-18T22:20:17+00:00","dateModified":"2025-03-16T20:31:54+00:00","breadcrumb":{"@id":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/qcgtransferpricing.com\/en\/blog\/interview-with-pascal-saint-amans-director-of-the-oecd-centre-for-tax-policy-and-administration-status-of-the-beps-plan-and-its-effect-on-mexico\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/qcgtransferpricing.com\/en\/"},{"@type":"ListItem","position":2,"name":"Interview with Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration: Status of the BEPS Plan and Its Effect on Mexico"}]},{"@type":"WebSite","@id":"https:\/\/qcgtransferpricing.com\/en\/#website","url":"https:\/\/qcgtransferpricing.com\/en\/","name":"QCG TRANSFER PRICING","description":"A firm specializing in transfer pricing. We provide comprehensive related-party solutions.","publisher":{"@id":"https:\/\/qcgtransferpricing.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/qcgtransferpricing.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/qcgtransferpricing.com\/en\/#organization","name":"QCG TRANSFER PRICING","url":"https:\/\/qcgtransferpricing.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_2025_Mesa-de-trabajo-1-copia.png","contentUrl":"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_2025_Mesa-de-trabajo-1-copia.png","width":1920,"height":700,"caption":"QCG TRANSFER PRICING"},"image":{"@id":"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/person\/b233de76aa6659f55c4d64938fd35355","name":"QCG Transfer Pricing","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/qcgtransferpricing.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_LOGO-CUADRADO-96x96.png","contentUrl":"https:\/\/qcgtransferpricing.com\/en\/wp-content\/uploads\/2025\/02\/cropped-QCG_LOGO-CUADRADO-96x96.png","caption":"QCG Transfer Pricing"},"url":"https:\/\/qcgtransferpricing.com\/en\/blog\/author\/angelsalazar\/"}]}},"_links":{"self":[{"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/posts\/540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/comments?post=540"}],"version-history":[{"count":0,"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/posts\/540\/revisions"}],"wp:attachment":[{"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/media?parent=540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/categories?post=540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qcgtransferpricing.com\/en\/wp-json\/wp\/v2\/tags?post=540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}