Central America

Mexico’s tough approach to ‘standardised software’, moving ahead of the OECD’s position, leaves a lot of room for uncertainty, write Luis Adrián Jimenez-Robles, Carlos Linares-Garcia and Diana Juarez-Martinez of Baker McKenzie Mexico.

Tax authorities across the Central American isthmus have been moving at different speeds in their approaches to TP regulations and BEPS, write Byron Martinez, Federico Paz and Roberto Revel-Chion of Deloitte.

Deloitte’s Simon Somohano and Eduardo Campos explain the Mexican tax authority’s latest non-binding transfer pricing criteria, which some have labelled heavy handed.