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Published on April 12, 2017Based on action 13 of the OECD’s BEPS plan, since 2016 Mexican tax authorities have issued new obligations for transfer pricing purposes in which taxpayers have to inform the transactions carried out with their related parties (domestic and foreign) through the Master File, Local File and the Country-by-Country Reporting. The returns have to be filed no later than December 31st of the following year to the one they correspond, meaning that the ones for 2016 have to be filed no later than December 31st, 2017. The new transfer pricing reporting requirements are summarized in a key data card. See following link:
Roberto González
Partner, Head of Tax Department Puebla
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Guillermo Martinez
