Mexican tax legislation contemplates an obligation for those persons, who carry out domestic and international related party transactions, to determine that those transactions are carried out at market value. To demonstrate this situation, a transfer pricing study must be drawn up that will serve to meet that obligation, as well as having information about the market in which they operate.

Our Firm has specialists in this area, who can support various tasks such as:

•  Preparation of the Transfer Pricing Study.

•  Advance Price Agreements (APA).

•  Support in reviews by the tax authorities.

•  Advisory services in filling out the information return.

•  Analysis of transactions prior to carrying them out, in order to evaluate if they are within market range, thereby avoiding future tax contingencies.