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On 11 July 2018, the Mexican Tax Authority (SAT), published amendments to the rules for transfer pricing adjustments, now contained in rules 3-9.1.1-3-9-1.5 of the Resolución Miscelánea Fiscal (RMF).  The rules provide the definition of transfer pricing adjustments, the types of adjustment, and additional requirements to be met for adjustments to income and deductions.