Intra-company costs fuel Mexican transfer pricing disputes
February 07, 2008
Jorge Castellon and Ramiro Bravo, of Ernst & Young, say that the lack of TP rules in Mexico can incite controversy
The lack of detailed transfer pricing regulations – after a decade of transfer pricing - dealing with substance and the narrow-and-excessively-formal nature of some tax provisions still have the potential of igniting controversy. This is particularly true when dealing with certain inter-company arrangements such as intra-group services, headquarters charges and cost contribution arrangements (CCAs).
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.