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Mexico - A Mexican Perspective on Value Creation under the OECD’s BEPS Approach to Transfer Pricing

Country:
Mexico
Author:
M. Milewska
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 1
Published:
18 January 2017
The author reviews the economic principles governing dynamics of the current business environment, suggesting a more objective approach to be followed by the Mexican tax authorities for the purpose of transfer pricing audits in order to better evaluate how value is created by multinational enterprises.
 
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