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Mexico

In: Intangibles in the World of Transfer Pricing

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  • Jorge González García

    (Deloitte)

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.

Suggested Citation

  • Jorge González García, 2021. "Mexico," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 525-534, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_34
    DOI: 10.1007/978-3-319-73332-6_34
    as

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