Central America

Francisco J Matus Bravo and Norberto Ruiz of Basham Ringe & Correa describe the tax treatment applicable in Mexico to dividends paid to US residents, based on income tax law and the US–Mexico tax treaty.

Deloitte’s transfer pricing experts report on the mandatory disclosure regime obligations in Mexico and the trends in transfer pricing audits across Central America.

As the BEPS 2.0 project gains momentum toward finalisation, Barbara Angus and Luis Coronado of EY summarise how we got here, provide an update on the latest developments and share their views on what to expect next.