ARTICLE · 23 AUGUST 2019

Transfer Pricing Obligations In Mexico - FY 2019

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Find out what our experts have to say about the update of the Transfer Pricing Obligations in Mexico for the Fiscal Year 2019.

MexicoTax

Martín Márquez Rojas

Find out what our experts have to say about the update of the Transfer Pricing Obligations in Mexico for the Fiscal Year 2019.

I) Obligation to document (Transfer Pricing Study).

Article 76, sections IX and XII of the Income Tax Law (LISR for its initials in Spanish) establishes the obligation on behalf of the taxpayer to produce and retain documentation proving that its transactions involving revenues or deductions carried out with related parties were in compliance with the Arm's Length principle¹, as well as the legal requirements with respect to transfer pricing (TP study).

Section IX: Related parties residing abroad.
Section XII: Local related parties

a) Taxpayers subject to these obligations

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