This is why the fiscal regulation oversees that the stablished prices between related parties abroad are done under the arm’s length standard and is the taxpayers duty to prove that any returns undergone with related parties are done according to amounts or prices that would’ve been agreed by independent parties on comparable transactions.
Mexico as a member of the Organization for Economic Co-operation and Development (OECD). Adopted transfer pricing rules and made them part of the income tax law, also including domestic operations to promote that these are done under arm’s length standard.
Our transfer pricing department allows Kim Quezada® to cover our clients’ needs in this matter, offering the following services:
- Transfer pricing report.
- Planning report for intercompany returns.
- Support in the determination of the Safe Harbor option for maquiladora companies.
- Evaluation of the best transfer pricing methodology.
- Preparation and/or review of the related parties statements in the annual tax return.
- Legal, economic and accounting consulting in case of transfer pricing subpoenas or audits.