As a member of the G20 and the Organization for Economic Cooperation and Development (OECD) the Mexican Government has been a fervent advocate of the Action Plan for Base Erosion and Profit Shifting.

In order to prevent and combat aggressive tax planning through the implementation of diverse transfer pricing schemes, the Mexican Congress has substantially reformed local transfer pricing rules foreseen in its Federal Tax Code as well as its Income Tax Law, since 2014.

For more information, please refer to the complete ARTICLE (original document in English)

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