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Mandatory Master File, Local File, and Informative Return

January 1, 2025
Mandatory Master File, Local File, and Informative Return

Mandatory Master File, Local File, and Informative Return

Multinational groups and domestic taxpayers must file the annual Informative Return on Related Parties (Annex 9 of DIEMSE), with Master and Local File documentation due by the tax return deadline (generally March 31 of the following year). These must meet the extensive SAT and OECD content requirements.

Source:

OECD: Mexico Master File/Local File Requirements

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