Country-by-Country Reporting Obligations
January 1, 2025

Country-by-Country Reporting Obligations
MNEs with consolidated revenues of at least MXN$12 billion must file a Country-by-Country (CbC) report within 12 months of fiscal year end. Mexico has adopted the OECD CbC framework, with enforcement led by SAT.
Source:
OECD CbC Reporting: Mexico Profile