{"id":12338,"date":"2024-03-04T19:01:22","date_gmt":"2024-03-05T00:01:22","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=12338"},"modified":"2025-02-06T13:56:59","modified_gmt":"2025-02-06T18:56:59","slug":"precios-de-transferencia-que-son","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/transfer-prices-that-are\/","title":{"rendered":"Transfer prices, what are they?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12338\" class=\"elementor elementor-12338\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44eb992 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44eb992\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-68dfe48\" data-id=\"68dfe48\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9238780\" data-id=\"9238780\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a91569b elementor-widget elementor-widget-spacer\" data-id=\"a91569b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e32797 elementor-widget elementor-widget-image\" data-id=\"2e32797\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/Precios-de-transferencia-que-son.jpg\" class=\"attachment-large size-large wp-image-12344\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/Precios-de-transferencia-que-son.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/Precios-de-transferencia-que-son-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/03\/Precios-de-transferencia-que-son-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-7285ede\" data-id=\"7285ede\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a35ac39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a35ac39\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d50b0f\" data-id=\"8d50b0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fd0833 elementor-widget elementor-widget-table-of-contents\" data-id=\"4fd0833\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tcontent structure \t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__4fd0833\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e07735 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e07735\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-08ff251\" data-id=\"08ff251\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c5d1b0 elementor-widget elementor-widget-heading\" data-id=\"4c5d1b0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do transfer prices refer to?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2dfb72e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2dfb72e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1bc27c2\" data-id=\"1bc27c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-083bdc5 elementor-widget elementor-widget-text-editor\" data-id=\"083bdc5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In an environment where international trade is constantly changing, it is crucial for governments to protect their tax revenues, therefore, transfer pricing oversight is on the rise as regulations evolve rapidly, l<\/span><b>Transfer pricing refers to agreements between related companies in transactions that may involve the transfer of various assets, such as; technology, brands, services, financing and leasing.<\/b><\/p><p><span style=\"font-weight: 400;\">These prices are fundamental in the financial and tax field, especially in the context of international trade and transactions between related parties, they are the conditions and amounts of the consideration agreed between companies with a close relationship, such as parent companies, subsidiaries or entities with common shareholding these transactions can include a wide range of business activities, <\/span><b>from the transfer of tangible and intangible assets to the provision of services, financing, leasing and other agreements.<\/b><\/p><p><span style=\"font-weight: 400;\">The main objective of transfer pricing is to guarantee that these transactions are carried out at fair and reasonable prices, avoiding price manipulation for tax purposes and ensuring an adequate allocation of income between different jurisdictions, this practice seeks to prevent the erosion of bases. tax regulations of governments, promoting equity and transparency at the international level, since the regulations associated with transfer pricing have been constantly evolving to adapt to the growing complexity of global business operations and guarantee effective oversight in this changing environment. .<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19e3321 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19e3321\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-092fb34\" data-id=\"092fb34\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c25aa3 elementor-widget elementor-widget-spacer\" data-id=\"9c25aa3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-597074f elementor-widget elementor-widget-heading\" data-id=\"597074f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pricing transfer studies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c3e7ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c3e7ec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3810470\" data-id=\"3810470\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-101bc36 elementor-widget elementor-widget-text-editor\" data-id=\"101bc36\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The transfer pricing study is a complex process that involves a detailed evaluation of transactions between related companies to ensure that they are carried out at fair and reasonable prices, avoiding manipulation for tax purposes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11249b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11249b0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-684887a\" data-id=\"684887a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ac9137 elementor-widget elementor-widget-heading\" data-id=\"3ac9137\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How it is performed?\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-605f38a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"605f38a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e8e5fb\" data-id=\"8e8e5fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9b4f94 elementor-widget elementor-widget-text-editor\" data-id=\"d9b4f94\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><b> Identification of related transactions:<\/b><span style=\"font-weight: 400;\"> The first step is to identify transactions between related companies, such as parents, subsidiaries or entities with common shareholders.<\/span><\/li><\/ol><ol start=\"2\"><li><b> Comparability analysis:<\/b><span style=\"font-weight: 400;\"> The transaction between related companies is compared with similar transactions carried out between independent companies under comparable market conditions, which involves considering factors such as the type of good or service, the terms and conditions of the transaction, the risk assumed and the functions performed by each part.<\/span><\/li><\/ol><ol start=\"3\"><li><b> Transfer pricing method selection:<\/b><span style=\"font-weight: 400;\"> There are several internationally accepted methods for determining transfer prices, such as the comparable market price method, the net profit margin method and the resale price method, the method chosen will depend on the availability of comparable data and the nature of the transaction.<\/span><\/li><\/ol><ol start=\"4\"><li><b> Data collection:<\/b><span style=\"font-weight: 400;\"> Relevant data is collected about the transactions and companies involved, including financial statements, contracts, pricing policies and any other information that may affect transfer pricing.<\/span><\/li><\/ol><ol start=\"5\"><li><b> Analysis and adjustments:<\/b><span style=\"font-weight: 400;\"> A detailed analysis is performed on the data collected to determine if transfer prices are in line with comparable market prices, if significant differences are identified, adjustments can be made to align transfer prices with market prices.<\/span><\/li><\/ol><ol start=\"6\"><li><b> Documentation and compliance:<\/b><span style=\"font-weight: 400;\"> It is crucial to document the entire transfer pricing study process, including the methodology used, the data collected, the analyzes performed and any adjustments made. This documentation is important to meet tax compliance requirements and to defend transfer pricing against the tax authorities in the event of an audit.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">The transfer pricing study involves a thorough analysis of transactions between related companies to ensure that prices are fair and reasonable, complying with tax regulations and promoting equity and transparency in international trade.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34bd96a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34bd96a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da5bf0a\" data-id=\"da5bf0a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ba884a elementor-widget elementor-widget-spacer\" data-id=\"4ba884a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74600c0 elementor-widget elementor-widget-heading\" data-id=\"74600c0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What may be the risks of the transfer pricing study?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b353ca5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b353ca5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a476500\" data-id=\"a476500\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67cf35a elementor-widget elementor-widget-text-editor\" data-id=\"67cf35a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The study of transfer pricing can involve several risks, both for companies and for authorities. <a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal\/\"><strong>prosecutors<\/strong><\/a>.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Some of these risks are:<\/span><\/p><ul><li><b>Tax fines and sanctions:<\/b><span style=\"font-weight: 400;\"> If a company does not comply with transfer pricing regulations or does not properly document its policies and procedures, it may face significant fines and tax penalties from tax authorities.<\/span><\/li><li><b>Retroactive tax adjustments:<\/b><span style=\"font-weight: 400;\"> Tax authorities may make retroactive adjustments to transfer prices if they believe they do not adequately reflect market prices; these adjustments may result in additional taxes, penalties and accrued interest.<\/span><\/li><li><b>Company reputation:<\/b><span style=\"font-weight: 400;\"> Public scrutiny of a company&#039;s transfer pricing can damage its reputation, especially if the company is perceived to be avoiding taxes or failing to comply with ethical and legal standards.<\/span><\/li><li><b>Compliance costs:<\/b><span style=\"font-weight: 400;\"> Compliance with transfer pricing regulations can be costly and require significant resources, including hiring external experts and implementing appropriate documentation and monitoring systems.<\/span><\/li><li><b>Conflicts with tax authorities of different jurisdictions:<\/b><span style=\"font-weight: 400;\"> Multinational companies may face challenges when trying to comply with the transfer pricing regulations of multiple jurisdictions, which may result in conflicts with tax authorities of different countries.<\/span><\/li><li><b>Litigation and legal disputes:<\/b><span style=\"font-weight: 400;\"> Tax adjustments and transfer pricing disputes can lead to protracted and costly litigation between companies and tax authorities, which can negatively affect the company&#039;s profitability and financial stability.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c0f7da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c0f7da\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4cb5740\" data-id=\"4cb5740\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4f5e61 elementor-widget elementor-widget-spacer\" data-id=\"e4f5e61\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf983eb elementor-widget elementor-widget-heading\" data-id=\"bf983eb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the regulations or regulations for transfer pricing in Mexico?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6dd7bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6dd7bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23b8dcc\" data-id=\"23b8dcc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3943dd9 elementor-widget elementor-widget-text-editor\" data-id=\"3943dd9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The regulations concerning transfer pricing comprise a set of provisions and guidelines established by the tax authorities of various countries to supervise and regulate transactions between related entities, their primary objective is to avoid the decrease in the tax base and the transfer of profits, guaranteeing that operations between related companies are carried out at market prices.<\/span><\/p><p><span style=\"font-weight: 400;\">In the specific case of Mexico, transfer pricing regulations are governed mainly by the <\/span><a href=\"https:\/\/www.diputados.gob.mx\/LeyesBiblio\/pdf\/LISR.pdf\" target=\"_blank\" rel=\"noopener\"><b>Income Tax Law (LISR)<\/b><\/a> <span style=\"font-weight: 400;\">and its Regulations, along with additional provisions issued by the Ministry of Finance and Public Credit <\/span><a href=\"https:\/\/www.gob.mx\/shcp\" target=\"_blank\" rel=\"noopener\"><b>(SHCP)<\/b><\/a><span style=\"font-weight: 400;\"> and the Tax Administration Service <\/span><a href=\"https:\/\/www.sat.gob.mx\/home\" target=\"_blank\" rel=\"noopener\"><b>(SAT)<\/b><\/a><span style=\"font-weight: 400;\">. These regulations are designed to prevent tax evasion and ensure that transactions between related parties are carried out at market prices.<\/span><\/p><p><span style=\"font-weight: 400;\">The Mexican regulatory framework on transfer pricing requires that companies adequately document and justify the prices and conditions of transactions with related parties, and also establishes the obligation to present an informative statement on operations with related parties, detailing the nature, amount and characteristics of said operations.<\/span><\/p><p><span style=\"font-weight: 400;\">Mexico has adopted the Principles of <\/span><a href=\"https:\/\/www.oecd-ilibrary.org\/taxation\/directrices-de-la-ocde-aplicables-en-materia-de-precios-de-transferencia-a-empresas-multinacionales-y-administraciones-tributarias-2017_9788480083980-es\" target=\"_blank\" rel=\"noopener\"><b>OECD Transfer Pricing<\/b><\/a><span style=\"font-weight: 400;\"> as a reference for its internal regulation, although it has also introduced certain modifications and specific provisions to adapt to the national reality, in evaluating the suitability of transfer pricing, the country uses comparability methods such as the method of uncontrolled comparable prices, the net transactional margin method and the profit split method.<\/span><\/p><p><span style=\"font-weight: 400;\">The SAT is the authority in charge of supervising compliance with transfer pricing regulations in Mexico and can carry out reviews and adjustments if irregularities or non-compliance are detected. In addition, Mexico has established information exchange agreements with other countries to strengthen international cooperation on transfer pricing and combat tax evasion at a global level.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c07de3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c07de3b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd8df8a\" data-id=\"bd8df8a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-401d82f elementor-widget elementor-widget-spacer\" data-id=\"401d82f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81eab45 elementor-widget elementor-widget-heading\" data-id=\"81eab45\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Article 76-A of the income tax law\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb34754 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb34754\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-846a294\" data-id=\"846a294\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c78d63 elementor-widget elementor-widget-text-editor\" data-id=\"6c78d63\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Article 76-A of the<\/span><a href=\"https:\/\/www.diputados.gob.mx\/LeyesBiblio\/pdf\/LISR.pdf\" target=\"_blank\" rel=\"noopener\"><b> Income Tax Law (LISR<\/b><\/a><span style=\"font-weight: 400;\">) in Mexico specifically addresses the regulation of transfer pricing, said article establishes the responsibilities related to the documentation and presentation of information on transactions carried out between related parties, whether residents or non-residents in Mexico.<\/span><\/p><p><span style=\"font-weight: 400;\">In summary, article 76-A of the LISR requires taxpayers to provide documentation that supports the determination of the transfer prices of the operations carried out with related parties, this documentation must include details about the operations, the methods used to establish the prices of transfer, the adjustments made and any other relevant data that demonstrates the adequacy of the transaction prices.<\/span><\/p><p><span style=\"font-weight: 400;\">In addition, the article establishes the obligation to present an annual information return on operations with related parties. This return must contain detailed information on the operations carried out, including the amount of the transactions, the nature of the goods or services exchanged and the commercial conditions. applicable.<\/span><\/p><p><b>Failure to comply with the obligations established in article 76-A of the LISR may result in sanctions by the Mexican tax authorities, which may include fines and adjustments in the taxes payable.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">Therefore, it is crucial that taxpayers comply with the provisions of this article and maintain adequate documentation of their transactions with related parties.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f8d96f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f8d96f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4da0ca1\" data-id=\"4da0ca1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2219dbb elementor-widget elementor-widget-spacer\" data-id=\"2219dbb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d3c4c9 elementor-widget elementor-widget-heading\" data-id=\"1d3c4c9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who can carry out a transfer pricing study?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fd8d5d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fd8d5d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8304dce\" data-id=\"8304dce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bad3005 elementor-widget elementor-widget-text-editor\" data-id=\"bad3005\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A transfer pricing study can be carried out by various professionals or entities with experience in tax and accounting matters.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Some of the actors who can carry out this type of study are:<\/span><\/p><ol><li><b> Consultants specialized in transfer pricing:<\/b><span style=\"font-weight: 400;\"> They are professionals with experience in the application of transfer pricing methodologies and in compliance with related tax regulations, such consultants can work in consulting firms or as independent consultants.<\/span><\/li><li><b> Certified Public Accountants (CPC):<\/b><span style=\"font-weight: 400;\"> Certified public accountants with tax and accounting experience may perform transfer pricing studies as part of their professional services.<\/span><\/li><li><b> Tax lawyers<\/b><span style=\"font-weight: 400;\">: Tax law attorneys may also be trained to conduct transfer pricing studies and provide legal advice related to these transactions.<\/span><\/li><li><b> Internal tax and finance departments:<\/b><span style=\"font-weight: 400;\"> Some large companies have internal departments dedicated to tax and financial matters, which may carry out transfer pricing studies as part of their functions.<\/span><\/li><li><b> Audits or <\/b><a href=\"https:\/\/php81.anepsa.com.mx\/en\/\"><b>consultancies <\/b><\/a><b>external:<\/b><span style=\"font-weight: 400;\"> In the case of external audits, independent audit firms may carry out transfer pricing reviews as part of their assurance work.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Regardless of who conducts the transfer pricing study, it is important that the person or entity has a solid knowledge of the relevant tax regulations, as well as experience in the application of transfer pricing methodologies and in the analysis of financial and commercial transactions between related parties.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-04b94d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04b94d4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b87c72\" data-id=\"7b87c72\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dad242e elementor-widget elementor-widget-spacer\" data-id=\"dad242e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-177b940 elementor-widget elementor-widget-heading\" data-id=\"177b940\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5 Advantages of applying a transfer pricing study \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6f4d61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6f4d61\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b98dbac\" data-id=\"b98dbac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb0d9b9 elementor-widget elementor-widget-text-editor\" data-id=\"eb0d9b9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Apply a study of<a href=\"https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/mx\/Documents\/tax\/Precios-de-Transferencia-Tax.pdf\" target=\"_blank\" rel=\"noopener\"><strong> transfer prices<\/strong><\/a> can provide several advantages for companies.&nbsp;<\/span><\/p>\n<h4><ul><li>Compliance with tax regulations:&nbsp;<\/li><\/ul><\/h4>\n<p><span style=\"font-weight: 400;\">One of the most important benefits is to ensure compliance with tax regulations related to transactions between related parties, since a transfer pricing study helps to demonstrate that transactions are carried out at market prices, thus avoiding possible sanctions by the fiscal authorities.<\/span><\/p>\n<h4><ul><li>Reduction of the risk of tax adjustments:&nbsp;<\/li><\/ul><\/h4>\n<p><span style=\"font-weight: 400;\">By establishing appropriate transfer prices and rigorously documenting transactions between related parties, the risk of facing retroactive tax adjustments by tax authorities is significantly reduced.<\/span><\/p>\n<h4><ul><li>Optimization of financial structures:&nbsp;<\/li><\/ul><\/h4>\n<p><span style=\"font-weight: 400;\">A transfer pricing study can help identify opportunities to optimize the company&#039;s financial structures, ensuring efficient allocation of costs, revenues and benefits between different business units and jurisdictions.<\/span><\/p>\n<h4><ul><li>Improved operational efficiency:&nbsp;<\/li><\/ul><\/h4>\n<p><span style=\"font-weight: 400;\">By carefully reviewing and analyzing related party transactions, areas of improvement in operational efficiency can be identified, such as consolidating suppliers, optimizing supply chains or restructuring international operations.<\/span><\/p>\n<h4><ul><li>Enterprise risk management:&nbsp;<\/li><\/ul><\/h4>\n<p><span style=\"font-weight: 400;\">A transfer pricing study can also help companies more effectively manage risks related to reputation, legality and competitiveness, since by having clear transfer pricing policies and procedures, companies can mitigate the risk of facing litigation, regulatory investigations or conflicts with other related parties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That is, applying a transfer pricing study provides a series of advantages, from tax compliance to improving operational efficiency and business risk management and is a fundamental tool for companies that operate in an international environment and carry out transactions with related parties.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9cacea4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9cacea4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84d4ae1\" data-id=\"84d4ae1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7dbb211 elementor-widget elementor-widget-spacer\" data-id=\"7dbb211\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2d274 elementor-widget elementor-widget-heading\" data-id=\"6e2d274\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/blog\/\">If you are interested in learning more about Transfer Pricing, check out our Blog.<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3f08e7 elementor-widget elementor-widget-spacer\" data-id=\"c3f08e7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98d6e90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98d6e90\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6718640\" data-id=\"6718640\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61c30e5 elementor-widget elementor-widget-heading\" data-id=\"61c30e5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Links that may be of interest to you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-158950fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"158950fe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-796edb8a\" data-id=\"796edb8a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4c51fe elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"a4c51fe\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/nearshoring-a-growth-opportunity\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Nearshoring-una-oportunidad-de-crecimiento.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/nearshoring-a-growth-opportunity\/\">Nearshoring, a growth opportunity?<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-181e7a22\" data-id=\"181e7a22\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fcb2223 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"4fcb2223\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal-deduction-of-improvements\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Avaluo-fiscal-deduccion-de-mejoras-2.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal-deduction-of-improvements\/\">Tax Appraisal | Improvement Deduction<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1d784bec\" data-id=\"1d784bec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d0493e7 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"6d0493e7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/financial-reporting-standard-c-6\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Norma-de-Informacion-Financiera-C-6-Inmuebles-maquinaria-y-equipo.jpg\" title=\"\" alt=\"machinery image\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/financial-reporting-standard-c-6\/\">Financial Reporting Standard C-6 | Real estate, machinery and equipment<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Transfer pricing refers to agreements between related companies in transactions that may involve the transfer of various assets, such as; technology, brands, services, financing and leasing. Learn more.<\/p>","protected":false},"author":1,"featured_media":12344,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=12338"}],"version-history":[{"count":26,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12338\/revisions"}],"predecessor-version":[{"id":13880,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12338\/revisions\/13880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/12344"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=12338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=12338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=12338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}