• Service: Tax, International Tax
  • Type: Regulatory update
  • Date: 10/21/2013

Mexico - Proposed transfer pricing changes for related-party transactions, maquiladoras 

October 21:  The Chamber of Deputies, late 17 October 2013, passed a revised version of the federal government’s legislative proposals for tax reform.

Among the proposals are measures that would affect related-party transactions and other provisions that would allow only two transfer pricing methods for maquiladoras—a “safe harbor” transfer pricing method or the possibility to obtain an advance pricing agreement (APA).

Read an October 2013 report [PDF 196 KB] prepared by KPMG LLP, that describes recent changes made to the related-party provisions as passed by the Chamber of Deputies.

Contact a tax professional with the KPMG member firm in Mexico:

Jose Manuel Ramírez

+1 212 872 6541

Or contact a tax professional with the KPMG member firm in Mexico:

Catherine Thibault

+52 55 5246 8300

Antonio Zuazua

+52 81 8122 1938

Or contact a tax professional with KPMG's Global Transfer Pricing Services.

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now