Mexico - A Mexican Perspective on Value Creation under the OECD’s BEPS Approach to Transfer Pricing
- M. Milewska
- International Transfer Pricing Journal, 2017 (Volume 24), No 1
- 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.