Mexico - Presidential Decree Eases Administrative Burden – Optional Tax Audit Reports – A Transfer Pricing Perspective
- M. Milewska; F.J. Barrett
- International Transfer Pricing Journal, 2010 (Volume 17), No 6
- 21 October 2010
On 30 June 2010, the Mexican government announced a series of administrative measures through a Presidential Decree, with the intention to allow Mexican taxpayers to comply with their fiscal obligations "more easily" and in "less time", including the optional filing of statutory tax audit reports. The present article considers the potential transfer pricing implications of the recently published Presidential Decree.