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Published in:
2021 | OriginalPaper | Chapter
Mexico
Author : Jorge González García
Published in: Intangibles in the World of Transfer Pricing
Publisher: Springer International Publishing
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Abstract
Transfer pricing (“TP”) regulations were introduced in Mexico more than 20 years ago by the Mexican Income Tax Law. Even though it is no longer new to the Mexican taxation scene, it is true that tax collection for TP was only incipient during the first years of the existence of these obligations. That has definitely changed in recent years. Today, TP in Mexico is one of the most important and hot issues on the taxation agenda, not only for the tax authorities but also for taxpayers.
