Mexican tax authorities examining maquiladora transfer-pricing practices.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1995. The length of the article is 487 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Mexico will be treating maquiladoras as permanent establishments and will be subjecting foreign parents to taxation of the profits on goods assembled in Mexico unless transactions between parent and maquiladora meet transfer pricing guidelines. Transfer prices will have to be equivalent to the prices that would result from arm's-length transactions. US parent companies operating in Mexico could be subject to increased income tax in Mexico, tax penalties in the US and increased customs duties.

Citation Details
Title: Mexican tax authorities examining maquiladora transfer-pricing practices.
Author: Todd G. Szalkowski
Publication:The Tax Adviser (Magazine/Journal)
Date: January 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n1 Page: 30(1)

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