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Alignment with OECD Transfer Pricing Guidelines

January 1, 2025
Alignment with OECD Transfer Pricing Guidelines

Alignment with OECD Transfer Pricing Guidelines

Mexico's transfer pricing regime is based on OECD Guidance and Articles 179--180 of the Mexican Income Tax Law (Ley del ISR). The arm's length principle applies to cross-border and some domestic transactions, referencing the 2022 OECD Guidelines for method selection and compliance.

Source:

OECD Transfer Pricing Guidelines 2022 (Official)

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